无形资产及其未来价值(1)ppt课件

1、Intangible assets and future valueAn Accenture surveyConducted by the Economist Intelligence UnitAugust and September 2003.Respondent demographicsWhich of the following titles best describes your job? What were your companys revenues in US dollars in 2001?.Respondent demographicsWhat industry are yo

2、u in?In what country are you located?.Understanding of “intangiblesWhat do you understand by the term “intangibles, when used in a business context?OtherOtherCustom definitions provided by respondentsIt might also include human capitalA uniquely positioned management teamValues outside the classical

3、 balance sheet Human capital assets, know how, intellectual assetsNon-physical assets that can be valuedR&D, brand, intellectual property and good will not defined by standard boards Any non-tangible asset (including people) Includes also the human resources and stakeholders of the companyAn asset w

4、hich you cannot touch.Definition of “intellectual capitalWhich of the following element should be included in any business definition of “intellectual capital?OtherOtherCustom definitions provided by respondentsTrade secretsSales pipelinesBusiness strategyCulture (positive or negative)Non-physical a

5、ssets that can be valuedHuman resources.Intangibles are important . but overlookedHow important are intangible assets to your companys long-term shareholder wealth creation?Does your company measure the performance of its intangible assets and/or intellectual capital?.Must manage intangibles to succ

6、eed .In general, how important is the management of intangible assets and/or intellectual capital to the success of high-performing companies?How important is the comprehensive and integrated management of intangible assets and/or intellectual capital to YOUR companys future success in creating shar

7、eholder value?.High standards, lagging performance. conducts comprehensive and proactive management of relevant intangible assets and/or intellectual capital. measures the management performance of all relevant intangible assets and/or intellectual capital. reports publicly on intangible assets and/or intellectual capital and matters relating to their performance.Stockmarkets reward . but over timeDoes the stockmarket reward companies that invest in intangible assets and/or intellectual capital (assuming adequate disclosure of these investment