《HR TheoryIntangible Assets Monitor.doc》由会员分享,可在线阅读,更多相关《HR TheoryIntangible Assets Monitor.doc(1页珍藏版)》请在三一办公上搜索。
1、Measuring intangible assets. Explanation of Intangible Assets Monitor of Karl-Erik SveibyThe Intangible Assets Monitor (IAM) is a method for measuring intangible assets. Its presentation format displays a number of relevant indicators for measuring intangible assets in a simple fashion. The choice o
2、f indicators depends on the company strategy. The format is particularly relevant for companies with large intangible assets.USE OF THE INTANGIBLE ASSETS MONITORThe Intangible Assets Monitor can be integrated in a management information system. The monitor itself should not exceed one page, accordin
3、g to Sveiby. It should be accompanied by a number of comments. Only a few of the suggested indicators should be selected. The most important areas to cover are growth/renewal, efficiency and stability. The purpose is to get a broad picture, so one or two indicators in each category should be designe
4、d. We are interested in indicators that indicate change. I.e. growth, and renewal as well as efficiency and stability measures. The monitor can be used to design a management information system or to perform an audit.When we use the Intangible Assets Monitor (IAM), we perceive the three intangible a
5、ssets as real assets. The Intangible Assets Monitor is interested in indicators that indicate change and indicate flows of knowledge. I.e. growth, renewal/innovation, efficiency/utilization and risk/ stability measures. The idea is: peeking into how the intangible assets are developing, by designing indicators that correlate with: the growth of the asset in question, its renewal pace, how efficiently we are at utilizing it, and the risk that it ceases to exist.