2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、1外文文獻翻譯譯文一、外文原文原文TechnicalmattersINTANGIBLEASSETMEASUREMENTIndertokeeptabsonhowyourganizationsintellectualcapitalisperfmingyoumustaskalltherightquestions.BernardMarrexplains.Itsimpossibletonavigateabusinesstosuccesswitho

2、utthenecessaryperfmanceinfmationtoguideyourstrategicdecisionmaking.Itwouldbeabitlikedrivingacarblindfolded:youcantseewhereyouregoingyoucantseeyourinstrumentstocheckyourspeed.Theproblemisthatwhenitcomestotheinvisibleasset

3、sinourbusinessesthisisthescenariowearefacing.Welackmeaningfulperfmanceindicatsfintangiblessuchastheinfmationanganizationholdsitsimagereputationitsceexpertiseitscustomerrelationships.Allofthemcanbevitaltothebusinessscurre

4、ntfutureperfmancebutifwehaventgotrelevantperfmanceinfmationwecantadequatelymanagethem.Collectivelytheseintangibleassetsarereferredtoasintellectualcapital.Researchhasconfirmedthatalthoughmostexecutivesagreethatintellectua

5、lcapitaliscriticaltothecontinuedsuccessoftheirbusinessestheirmethodsofmeasuringmanagingtheseinvisibleenablersofperfmanceareeitherpononexistent.ThisfindingwastheimpetusfthecreationofaManagementAccountingGuidelinecalled“Im

6、pactingfuturevalue:howtomanageyourintellectualcapital“.TheguidelinewaspublishedjointlybyCIMAtheAmericanInstituteofCertifiedPublicAccountantstheSocietyofManagementAccountantsofCanadawiththeaimofgivingmanagerspracticaltool

7、stechniquestoidentifymeasuremanagereptintellectualcapital.Itprovidesdetailedguidancecoveringthefollowingfivestepsofsuccessfulintellectualcapitalmanagement:Howtoidentifytheintellectualcapitalinyourganization.3Relationship

8、stendtofallintotwocategies:thosethatarefmalizedthroughcontractualobligationswithbigcustomerspartnersfexamplethosethatarelessfmal.Structuralcapitalcoversabroadrangeofvitalfacts.Femostamongthemareusuallytheganizationsessen

9、tialoperatingprocessesthewayitisstructureditspoliciesitsinfmationflowsthecontentofitsdatabasesitsmanagementstylecultureitsincentiveschemes.Itcanalsoincludeintangibleresourcesthatarelegallyprotected.Structuralcapitalcanbe

10、subcategizedintopracticesroutinesganizationalcultureintellectualproperty.Thedifferentelementsofthethreecategiescanoverlap.Theaimisnottohavearigousframewkthatclearlyseparatesthembuttohaveonethatyoucanusetoidentifyundersti

11、ntellectualcapitalinyourganization.Onceyouhavedecidedwhichofthesesocalledintellectualvaluedriversyouwanttomeasureitsimptanttodeterminewhetheritsactuallywthmeasuringthem.Theaimofperfmancemeasuresshouldbetoprovidemeaningfu

12、linfmationthathelpstoreduceuncertaintyaboutintellectualcapitalenablesustolearn.Measuresoughttohelpusmakebetterinfmeddecisionsthatenableustoimproveourperfmance.Anexcellentwayofensuringthatanyindicatiswthmeasuringistoestab

13、lishthequestionsthattheindicatswillhelptoanswer.InmywkattheAdvancedPerfmanceInstituteIhavedevelopedthetrademarkedconceptofKeyPerfmanceQuestions(KPQs)toidentifywhatitisthatmanagerswanttoknowaboutthevariousintellectualcapi

14、talvaluedriversKPQsmakesurethatanymeasurehasaclearaim.Ifnoquestionneedstobeansweredthereshouldbenoneedtomeasureanything.Onceaquestionhasbeenidentifiedyouhavetostartthinkingabouthowtocollectmeasurementdata.Atthispointitis

15、safetoassumethatthisintellectualcapitalvaluedriverhasprobablybeenmeasuredbefesodontreinventthewheel.Dosomeresearchtofindoutwhethermeasurementmethodshavealreadybeendeveloped.Thiscanusuallybedonewithsimpleintersearches.Ifm

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