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’simpossibletona

2、vigateabusinesstosuccesswithoutthenecessaryperformanceinformationtoguideyourstrategicdecision-making.Itwouldbeabitlikedrivingyourcarblindfolded:youcan’tseewhereyou’regoingandyoucan’tseeyourinstrumentstocheckyourspeed.Theproblemisthat,whenitcomestotheinvisiblea

3、ssetsinourbusinesses,thisisthescenariowearefacing.Welackmeaningfulperformanceindicatorsfortangiblessuchastheinformationanorganizationholds,itsimageandreputation,itscoreexpertiseoritscustomerrelationships.Allofthemcanbevitaltothebusiness’scurrentandfutureperfor

4、mance,but,ifwehaven’tgotrelevantperformanceinformation,wecan’tadequatelymeasurethem.Collectively,theseintangibleassetsarereferredtoasintellectualcapital.Researchhasconfirmedthat,althoughmostexecutivesagreethatintellectualcapitaliscriticaltothecontinuedsuccesso

5、ftheirbusinesses,theirmethodsofmeasuringandmanagingtheseinvisibleenablersofperformanceareeitherpoorornon-existent.ThisfindingwastheimpetusforthecreationofaManagementAccountingGuidelinecalled“Impactingfuturevalue:howtomanageyourintellectualcapital.”Theguideline

6、waspublishedjointlybyCIMA,theAmericanInstituteofCertifiedPublicAccountantsandtheSocietyofManagementAccountantsofCanada13withtheaimofgivingmanagerspracticaltoolsandtechniquestoidentify,measure,manageandreportintellectualcapital.Itprovidesdetailedguidancecoverin

7、gthefollowingfivestepsofsuccessfulintellectualcapitalmanagement:---Howtoidentifytheintellectualcapitalinyourorganization.---Howtomaptheintellectualcapitalandassessitsstrategicimportance.---Howtomeasureintellectualcapital.---Howtomanageintellectualcapital.---Ho

8、wtoreportintellectualcapital.Iwillconcentrateonthemeasurementproblemandoffersomeinsightsabouthowtomakeintellectualcapitalmeasurable.Forthefulltoolkit,pleaserefertotheManagementAcco