智力资本 衡量方法[外文翻译].doc

本科毕业论文（设计） 外 文 翻 译 原文： Intellectual Capital Measurement Methods Introduction Introduction Evolution of economy has caused important changes in activity of companies on the global market. Nowadays we are observing a growth the importance of intellectual resources as an effective tool for increasing corporate competitiveness. This fact has caused the need to manage companies and to measure their performance in a new way. Measuring Intellectual Capital is essential and very important in order to compare different companies, to estimate their real value or even to control their improvement year by year. Also to improve the way in which companies manage its intellectual resources that generate value and give back some benefits in consequences maximizing advantages for the company. Authors like Kaplan and Norton (1996), Stewart (1997), and Kerssens (1999) use phrases like “If you can’t measure it, you can’t manage it” to justify the search for new Measurement Methods.1 But to measure Intellectual Capital is necessary to determine exactly what the Measurement Methods are, which are the best and which the company should choose to evaluate its assets in proper way. Properly using Intellectual Capital Measurement Methods can cause the creation of competitive advantage and in consequence create development of the whole company at the present day. The Concept and Classification of Intellectual Capital Intellectual Capital (IC) is an increasingly important part of running a successful business but defining it is a difficult proposition. Intellectual Capital is an issue which is not determined completely. There is not one definition of Intellectual Capital. Different authors give different interpretation of this concept. Moreover many descriptions of Intellectual Capital are quite specific and created by individual companies for use within a specific industry. Edvinson and Malone describes Intellectual Capital as a knowledge that can be converted into value.2 According to the