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Knowledge balance sheet : ウィキペディア英語版 | Knowledge balance sheet
A knowledge balance sheet is an instrument for structured identification, representation and development of intellectual capital. It shows the connections between organizational goals, business processes, intellectual capital and business success. It is able to reveal the mutual influence between the factors of success and the most efficient investment levers, specifies the strategic direction for knowledge management processes and checks the degree to which they have been implemented.〔IAS 39 International Accounting Standard 39: Financial Instruments: Recognition and Measurement〕 == Two views == View from the * outside as a reporting instrument: stakeholders obtain reliable data on the intangible assets and on the future-fitness of the enterprise. * inside as a management instrument: the measurement and assessment of the intellectual capital can be systematically controlled, developed and reflected upon.
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「Knowledge balance sheet」の詳細全文を読む
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