无形资产及其未来价值.ppt

Intangible assets and future valueAn Accenture surveyConducted by the Economist Intelligence UnitAugust and September 2003 Respondent demographics Which of the following titles best describes your job? What were your company’s revenues in US dollars in 2001? Respondent demographics What industry are you in? In what country are you located? Understanding of “intangibles” What do you understand by the term “intangibles”, when used in a business context? Other OtherCustom definitions provided by respondents It might also include human capital A uniquely positioned management team Values outside the classical balance sheet Human capital assets, know how, intellectual assets Non-physical assets that can be valued RD, brand, intellectual property and good will not defined by standard boards Any non-tangible asset (including people) Includes also the human resources and stakeholders of the company An asset which you cannot touch Definition of “intellectual capital” Which of the following element should be included in any business definition of “intellectual capital”? Other OtherCustom definitions provided by respondents Trade secrets Sales pipelines Business strategy Culture (positive or negative) Non-physical assets that can be valued Human resources Intangibles are important ... but overlooked How important are intangible assets to your company’s long-term shareholder wealth creation? Does your company measure the performance of its intangible assets and/or intellectual capital? Must manage intangibles to succeed ... In general, how important is the management of intangible assets and/or intellectual capital to the success of high-performing companies? How important is the comprehensive and integrated management of intangible assets and/or intellectual capital to YOUR company’s future success in creating shareholder value? High standards, lagging performance ... conducts comprehensive and proactive management of relevant intangible assets and/or intellectual cap