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Intellectual capital is the intangible value of a business, covering its people (Human Capital), the value inherent in its relationships (Relational capital), and everything that is left when the people go home (Structural capital), of which Intellectual property (IP) is but one component.〔Luthy, David H. "Intellectual capital and its measurement." Proceedings of the Asian Pacific Interdisciplinary Research in Accounting Conference (APIRA), Osaka, Japan. 1998.〕 The term is used in academia in an attempt to account for the value of intangible assets not listed explicitly on a company's balance sheets.〔Brooking, Annie. Intellectual capital. International Thomson Business Press, 1997.〕 A second meaning that is used in academia and was adopted in large corporations is focused on the recycling of knowledge via Knowledge management,〔Choo, Chun Wei, and Nick Bontis, eds. The strategic management of intellectual capital and organizational knowledge. Oxford University Press, 2002.〕〔Wiig, Karl M. "Integrating intellectual capital and knowledge management." Long range planning 30.3 (1997): 399-405.〕 Intellectual capital is used in the context of assessing the wealth of organizations.〔Thomas A. Stewart: Intellectual Capital: the Wealth of Organizations; Currency, 1998〕 A metric for the value of intellectual capital is the amount by which the enterprise value of a firm exceeds its the value of its tangible (physical and financial) assets.〔Paolo Magrassi (2002) "A Taxonomy of Intellectual Capital", Research Note COM-17-1985, Gartner〕 Directly visible on corporate books is capital embodied in its physical assets and financial capital; however all three make up the value of an enterprise.〔Gio Wiederhold (2013) ''Valuing Intellectual Capital, Multinationals and Taxhavens''; Management for Professionals, Springer Verlag.〕 Measuring the real value and the total performance of intellectual capital's components is a critical part of running a company in the knowledge economy and Information Age. Understanding the intellectual capital in an enterprise allows leveraging of its intellectual assets.〔Khavandkar , Jalil & Khavandkar , Ehsan . (2009), "Intellectual Capital: Managing, Development and Measurement Models". Iran Ministry of Science, Research and Technology Press.〕 For a corporation, the result will optimize its stock price. == Classification == Intellectual capital is normally classified as follows: *Human capital, the value that the employees of a business provide through the application of skills, know-how and expertise.〔Maddocks, J. & Beaney, M. 2002. See the invisible and intangible. Knowledge Management, March, 16-17.〕 Human capital is an organization’s combined human capability for solving business problems and exploiting its Intellectual Property. Human capital is inherent in people and cannot be owned by an organization. Therefore, human capital can leave an organization when people leave, and if management has failed to provide a setting where others can pick up their know-how. Human capital also encompasses how effectively an organization uses its people resources as measured by creativity and Innovation. *Structural capital, the supportive non-physical infrastructure, processes and databases of the organisation that enable human capital to function.〔 Structural capital includes processes, patents, and trademarks, as well as the organization’s image, organization, information system, and proprietary software and databases. Because of its diverse components, structural capital can be classified further into organization, process and innovation capital. Organizational capital includes the organization philosophy and systems for leveraging the organization’s capability. Process capital includes the techniques, procedures, and programs that implement and enhance the delivery of goods and services. Innovation capital includes intellectual property such as patents,trademarks and copyrights, and intangible assets.〔Edvinsson, L. & Malone, M.S. 1997. Intellectual Capital: Realizing your Company’s True Value by Finding Its Hidden Roots. New York: Harper Business.〕 Intellectual properties are protected commercial rights such as patents, trade secrets, copyrights and trademarks. Intangible assets are all of the other talents and theory by which an organization is run. *Relational capital, consisting of such elements as customer relationships, supplier relationships, trademarks and trade names (which have value only by virtue of customer relationships) licences, and franchises. The notion that customer capital is separate from human and structural capital indicates its central importance to an organization’s worth.〔Skyrme, D.J. 1998. Valuing Knowledge: Is it Worth it?〕 The value of the relationships a business maintains with its customers and suppliers is also referred as goodwill, but often poorly booked in corporate accounts, because of accounting rules.〔Marc M. Levey and Steven C. Wrappe: Transfer Pricing, Rules, Compliance and Controversy, 2nd edition; CCH, Wolters Kluwer, 2007, p.129-139]〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Intellectual capital」の詳細全文を読む スポンサード リンク
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