ENTO SEARCH – группа Е100
http://www.entovation.com/books.htm
Международное сотрудничество инновационных инициатив – группа Е100 и ее влияние на развитие интеллектуального подхода к предпринимательству .
«... Leadership is marked by deeds not words. When progress is measured by the courage to offer in writing one's insights and convictions, the proof of contributions of E100 is evident and seminal. You can see how individual publications have made a difference; but collectively, the etchings of some E100 leaders represent a visible, significant influence»
Введение в Инженерию знаний
Новая , постиндустриальная эра развития экономики характеризуется, в первую очередь ,привлечением скрытых ресурсов развития, среди которых - Интеллектуальный капитал.
Интеллектуальный капитал признан наиболее важным ресурсом развития, особенно в малом бизнесе.
Признавая его ведущую роль в конкурентной борьбе , малый бизнес сталкивается с проблемой его оценки .
Последняя ведется в следующих направлениях - финансовяя сфера, организация управления,,ресурсы , стратегия и перспективность выбранноя сферы бизнеса.
Измерение знания, выпуск 24
«...Measuring Knowledge:
a plethora of methods
No. 24
Insights Overview
List of Titles
Contents
Why Measure?
Approaches
Measures
Examples
Guidelines
Resources
The issue of measuring the value of knowledge (and of knowledge management) remains one of the enduring challenges in KM. With the growing realization that financial measures "look backwards and at physical assets only", organizations need to get a grip on measuring what is perhaps their most valuable asset - knowledge. During the last few years several methods have emerged that specifically focus on the measurement of intellectual capital. This comprises the intangibles of the business that underpin future growth. It includes assets such as brands, customer relationships, patents, trademarks and, of course, knowledge. This briefing paper outlines some key issues and approaches in the measurement of knowledge and intellectual capital.
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The Pressure To Measure
There is growing criticism that the traditional balance sheet does not take account of those intangible factors that largely determine a company's value and its growth prospects. The 'unreported' assets are on average 5-10 times those of the tangible assets. Furthermore several studies show that future growth is determined not by historical financial accounts but by factors such as management skills, innovation capability, brands and the collective know-how of the workforce. Consequently more organizations are starting to address the measurement and management of intangible assets such as knowledge. Those who do so cite several benefit:
• It more truly reflects the actual worth of the company
• The process of measurement gives insights into the drivers of sustainable performance
• Demands are growing for effective governance of intangibles, of which social and environmental reporting are already evident
• "What gets measured, gets managed" - it therefore focuses on protecting and growing those assets that reflect value
• It supports a corporate goal of enhancing shareholder value
• It provides more useful information to existing and potential investors.
Led by initiatives in Scandinavia, more organizations are now embarking on tackling the problem of intangible measurement. Our research [1] found over 30 different measurement methods, which we have grouped into four main approaches under the acronym ABBA.
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Approaches (ABBA)
The four approaches for measuring intangible - not mutually exclusive - are:
• Asset - valuing knowledge as an asset, potentially tradable
• Benefits - focusing on the benefits of a KM programme
• Baseline - assessing KM effectiveness as a basis for year-on-year comparison
• Aaction - focusing on performance measurement.
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Meaningful Measures
Whichever approach is adopted, a starting point it to divides intellectual capital into several categories. A typical classification is as follows:
1. Human Capital - that in the minds of individuals: knowledge, competences, experience, know-how etc.
2. Structural Capital - "that which is left after employees go home for the night": processes, information systems, databases etc.
3. Relationship (or Customer) Capital - customer relationships, brands, trademarks etc.
There are variants on such a classification. One is to separate out those assets protected by law - intellectual property. This includes trade-marks, patents, copyrights, licences. The point of classifying is to develop a set of measures that can be used to assess progress. Edvinsson and Malone, for example, report 90 measures in 5 groups developed by insurance company Skandia for its 'Navigator':
• Financial (20): income per employee, market value per employee etc.
• Customer (22): number of customer visits, satisfied customer index, lost customers
• Process (16): administrative error rate, IT expense per employee
• Renewal and Development (19): training per employee, R&D expense/administrative expense, satisfied employee index
• Human (13): leadership index, employee turnover, IT literacy.
This is part of a 'balanced score-card' that adds non-financial measures alongside financial measures as a tool for managers and a measure of overall performance. Our research shows that another balance is also important. This is the balance between indicators that represent inputs, processes and outputs - a feature not explicit in methods like the Skandia Navigator.
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New Types of Scorecard
"If you're not keeping score, you're only practicing" says one commentator. To keep score you need to develop a measurement system using measures, such as those just listed, appropriate to each business unit. The last few years has seen a growth in the use of various measurement systems, such as:
• The balanced scorecard: developed by Kaplan and Norton. Designed to focus managers' attention to those factors that help the business strategy, it adds alongside financial measures, measures for customers, internal processes and innovation.
• Economic Value Added (EVATM) developed by Stern Stewart this is related to the return on capital employed. An associated measure is MVA (Market Value Added).
While playing an important part, critics of such measures argue that they are static measures and do not help managers identify the underlying cause and effect. The last few years has seen the development of new kinds of scorecard that are more directly helpful to understanding your intellectual capital. The ones we have identified as significant are:
• The Skandia Navigator (a kind of balanced scorecard) and its underlying value creation model.
• Karl Erik Sveiby's Intangible Assets Monitor - this divides intangible assets into external structure, internal structure and competence of people.
• The IC Index@reg;, of Intellectual Capital Services - this combines value drivers in a distinction treee (hierarchy).
• The Inclusive Value Methodology of Professor Philip M'Pherson. This combines financial and non-financial hierarchies of value.
• IC Rating® of Intellectual Capital Sweden - also a hierarchy but adds a risk factor.
• The Danish template developed in a 3-year in-depth project by the Danish Ministry of Industry.
• The VAICTM (Value Added Intellectual Coefficient) method from the Intellectual Capital Research Centre in Zagreb.
Each of these methods has some interesting characteristics, but unlike raw balanced scorecards, they variously help managers focus, not just on the components of value, but on trends, momentum, underlying factors, interactions and sensitivities to risk etc...»
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Оценка « скрытого знания»
1.Lev B. (2002): Intangibles: Management, Measurement and Reporting. ... Sveiby K.E. (2004) Methods for Measuring Intangible Assets Jan 2001, updated April ...
2.Интеллектуальный капитал: состояние проблемы
How to convert intangible corporate assets into market value. Wiley; Sveiby, K.E. (1997) The New Organizational Wealth: Managing and Measuring Knowledge ...
www.koism.rags.ru/publ/articles/27.
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