无形资产及其未来价值.pptVIP

Intangible assets and future valueAn Accenture surveyConducted by the Economist Intelligence UnitAugust and September 2003第一页，共十页。 Respondent demographicsWhich of the following titles best describes your job? What were your company’s revenues in US dollars in 2001?第二页，共十页。 Respondent demographicsWhat industry are you in?In what country are you located?第三页，共十页。 Understanding of “intangibles”What 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 balance sheet Human capital assets, know how, intellectual assetsNon-physical assets that can be valuedRD, 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 which you cannot touch第四页，共十页。 Definition of “intellectual capital”Which 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 assets that can be valuedHuman resources第五页，共十页。 Intangibles are important ... but overlookedHow important are intangible assets to your company’s long-term shareholder wealth creation?Does your company measure the performance of its intangible assets and/or intellectual capital?第六页，共十页。 Must manage intangibles to succeed ...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 company’s future success in creating shareholder value?第七页，共十页。 High standards, lagging performance... conducts comprehensive and proactive management of relevant intangible asse