无形资产计量外文翻译-其他专业.doc

本科毕业论文（设计） 外 文 翻 译 外文题目 Intangible Asset Measurement 外文出处 Accountants Today 外文作者 Bernard Marr 原文： Intangible Asset Measurement Bernard Marr In order to keep tabs on how your organization’s intellectual capital is performing, you must ask all the right questions. Bernard Marr explains. It’s impossible to navigate a business to success without the necessary performance information to guide your strategic decision-making. It would be a bit like driving your car blindfolded: you can’t see where you’re going and you can’t see your instruments to check your speed. The problem is that, when it comes to the invisible assets in our businesses, this is the scenario we are facing. We lack meaningful performance indicators for tangibles such as the information an organization holds, its image and reputation, its core expertise or its customer relationships. All of them can be vital to the business’s current and future performance, but, if we haven’t got relevant performance information, we can’t adequately measure them. Collectively, these intangible assets are referred to as intellectual capital. Research has confirmed that, although most executives agree that intellectual capital is critical to the continued success of their businesses, their methods of measuring and managing these invisible enablers of performance are either poor or non-existent. This finding was the impetus for the creation of a Management Accounting Guideline called “Impacting future value: how to manage your intellectual capital.” The guideline was published jointly by CIMA, the American Institute of Certified Public Accountants and the Society of Management Accountants of Canada with the aim of giving managers practical tools and techniques to identify, measure, manage and report intellectual capital. It provides detailed guidance covering the following five steps of successful intellectual capital management: ---How to identi