无形资产计量【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目IntangibleAssetMeasurement外文出处AccountantsToday外文作者BernardMarr原文：IntangibleAssetMeasurementBernardMarrInordertokeeptabsonhowyourorganization’sintellectualcapitalisperforming,youmustaskalltherightquestions.BernardMarrexplains.It’simpossibletonavigateabusinesstosuccesswithoutt

2、henecessaryperformanceinformationtoguideyourstrategicdecision-making.Itwouldbeabitlikedrivingyourcarblindfolded:youcan’tseewhereyou’regoingandyoucan’tseeyourinstrumentstocheckyourspeed.Theproblemisthat,whenitcomestotheinvisibleassetsinourbusinesses,thisisthescenariowearefacing.Welackmeaningf

3、ulperformanceindicatorsfortangiblessuchastheinformationanorganizationholds,itsimageandreputation,itscoreexpertiseoritscustomerrelationships.Allofthemcanbevitaltothebusiness’scurrentandfutureperformance,but,ifwehaven’tgotrelevantperformanceinformation,wecan’tadequatelymeasurethem.Collectively

4、,theseintangibleassetsarereferredtoasintellectualcapital.Researchhasconfirmedthat,althoughmostexecutivesagreethatintellectualcapitaliscriticaltothecontinuedsuccessoftheirbusinesses,theirmethodsofmeasuringandmanagingtheseinvisibleenablersofperformanceareeitherpoorornon-existent.Thisfindingwas

5、theimpetusforthecreationofaManagementAccountingGuidelinecalled“Impactingfuturevalue:howtomanageyourintellectualcapital.”TheguidelinewaspublishedjointlybyCIMA,theAmericanInstituteofCertifiedPublicAccountantsandtheSocietyofManagementAccountantsofCanada13withtheaimofgivingmanagerspracticaltools

6、andtechniquestoidentify,measure,manageandreportintellectualcapital.Itprovidesdetailedguidancecoveringthefollowingfivestepsofsuccessfulintellectualcapitalmanagement:---Howtoidentifytheintellectualcapitalinyourorganization.---Howtomaptheintellectualcapitalandassessitsstrategicimportance.---How

7、tomeasureintellectualcapital.---Howtomanageintellectualcapital.---Howtoreportintellectualcapital.Iwillconcentrateonthemeasurementproblemandoffersomeinsightsabouthowtomakeintellectualcapitalmeasurable.Forthefulltoolkit,pleaserefertotheManagementAcco