智力資本衡量方法【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：原文：IntellectualCapitalMeasurementMethodsIntroductionIntroductionEvolutionofeconomyhascausedimptantchangesinactivityofcompaniesontheglobalmarket.Nowadaysweareobservingagrowththeimptanceofintellectualresou

2、rcesasaneffectivetoolfincreasingcpatecompetitiveness.Thisfacthascausedtheneedtomanagecompaniestomeasuretheirperfmanceinanewway.MeasuringIntellectualCapitalisessentialveryimptantindertocomparedifferentcompaniestoestimatet

3、heirrealvalueeventocontroltheirimprovementyearbyyear.Alsotoimprovethewayinwhichcompaniesmanageitsintellectualresourcesthatgeneratevaluegivebacksomebenefitsinconsequencesmaximizingadvantagesfthecompany.AuthslikeKaplanNton

4、(1996)Stewart(1997)Kerssens(1999)usephraseslike“Ifyoucan’tmeasureityoucan’tmanageit”tojustifythesearchfnewMeasurementMethods.1ButtomeasureIntellectualCapitalisnecessarytodetermineexactlywhattheMeasurementMethodsarewhicha

5、rethebestwhichthecompanyshouldchoosetoevaluateitsassetsinproperway.ProperlyusingIntellectualCapitalMeasurementMethodscancausethecreationofcompetitiveadvantageinconsequencecreatedevelopmentofthewholecompanyatthepresentday

6、.TheConceptClassificationofIntellectualCapitalIntellectualCapital(IC)isanincreasinglyimptantpartofrunningasuccessfulbusinessbutdefiningitisadifficultproposition.IntellectualCapitalisanissuewhichisnotdeterminedcompletely.

7、ThereisnotonedefinitionofIntellectualCapital.Differentauthsgivedifferentinterpretationofthisconcept.MeovermanydeionsofIntellectualCapitalarequitespecificcreatedbyindividualknowledge.SomeofthemsaythatIntellectualCapitalis

8、anintelligenceofaganizationafmnonmaterialproperty.Allpresenteddefinitionsarecrectrightbecausetheyincludeallthosefactsthatarenonfinancialvaluablefacompany’sbusiness.Butit’snecessarytonoticethatnotallknowledgeconstitutethe

9、IntellectualCapital.ThebasisofICisKnowledgewhichisusefulfthecompany.ThisknowledgecanbeIntellectualCapitalthenifwecanprocessutilizeitfthecompanygood.6Therefe–basisofpreviousdefinition–IntellectualCapitalcanbedescribedsimp

10、lyasallconnectedeachotherKnowledgeResources(materialnonmaterialtangibleintangible)thattheganizationdisposesincreatingvalueneededtogainingcompetitiveadvantageinlongterm.MethodsOfMeasuringTheIntellectualCapitalTheinteresto

11、nmanagingtheIntellectualCapitalhascausedthedevelopmentofdifferentmethodsofmeasuringit.ThereareseveralgroupsofmethodsofmeasuringtheIntellectualCapitalwhichcanbeusedindertoevaluatethisassets.Someofthesemethodswereattemptsm

12、adebydifferentcompaniesftheirinternaluseratherthanthedevelopmentofauniversalmeasuringmethod.Buttheystillexistarebasistocreatenewmethods.AccdingtoLuthy(1998)Williams(2000)allmethodscanbedividedintofourmaingroups:1.DirectI

13、ntellectualCapitalMethods(DICM)–estimatethedollarvalueofintangibleassetsbyidentifyingitsvariouscomponents.Oncethesecomponentsareidentifiedtheycanbedirectlyevaluatedeitherindividuallyasanaggregatedcoefficient.2.MarketCapi

14、talizationMethods–(MCM)calculatethedifferencebetweenacompany’smarketcapitalizationitsstockholders’equityasthevalueofitsintellectualcapitalintangibleassets.3.ReturnonAssetsMethods(ROA)–averagepretaxearningsofacompanydivid