无形资产及其未来价值
- 1. Intangible assets and future value An Accenture survey Conducted by the Economist Intelligence Unit August and September 2003
- 2. Respondent demographicsWhich of the following titles best describes your job? What were your company’s revenues in US dollars in 2001?
- 3. Respondent demographicsWhat industry are you in?In what country are you located?
- 4. Understanding of “intangibles”What do you understand by the term “intangibles”, when used in a business context?OtherOther Custom definitions provided by respondentsIt might also include human capital A uniquely positioned management team Values outside the "classical" balance sheet Human capital assets, know how, intellectual assets Non-physical assets that can be valued R&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 company An asset which you cannot touch
- 5. Definition of “intellectual capital”Which of the following element should be included in any business definition of “intellectual capital”?OtherOther Custom definitions provided by respondentsTrade secrets Sales pipelines Business strategy Culture (positive or negative) Non-physical assets that can be valued Human resources
- 6. 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?
- 7. 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?
- 8. 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
- 9. Stockmarkets reward ... but over timeDoes the stockmarket reward companies that invest in intangible assets and/or intellectual capital (assuming adequate disclosure of these investments)?Does company disclosure on the performance of intangible assets make a difference in the valuations that analysts make?
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