技术问题-无形资产测量【外文翻译】.pdfVIP

外文文献翻译译文 一、 外文原文 原文 Technical matters INTANGIBLE ASSET MEASUREMENT In order to keep tabs on how your organizations intellectual capital is performing, you must ask all the right questions. Bernard Marr explains. Its 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 a car blindfolded: you cant see where youre going and you cant 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 lac meaningful performance indicators for intangibles 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 businesss current and future performance, but, if we havent got relevant performance information, we cant adequately manage 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 guida