Posts Tagged ‘Technology Broker’

Measuring Intangible Assets

Here’s a paper i wrote on how companies might approach measuring their intangible assets ie those other than premises / plant and capital. Although it is a couple of years old it might serve as an introduction to the topic – comments are welcome

Measuring Intangible Assets

Executive Summery

This paper uses existing research on intangible assets and creates a generic framework that can be used for comparing other models. It defines intangible assets as including many definitions such as Human Capital and Intellectual Capital and focus’s them into three areas, Leveraging Internally / Leveraging Externally and Leveraging People and Knowledge. This approach is used to compare other bespoke models. The paper explores the reasons for and benefits of measuring intangibles before exploring four different methods.

 

  • The Italian Intellectual Capital Value method uses a bespoke method to define and measure assets.
  • The Swedish Intellectual Capital Rating method uses a tool box approach which is comparable to other companies.
  • The Technology Broker method attempts to measure the value of intangible assets on a financial basis
  • The Standard Accounting approach attempts to use agreed accounting methods to put a financial value on intangibles.

This paper provides an explanation and comparison of these tools as well as some example of their approach. Each tool is critiqued for its strengths and weakness and conclusions drawn. The paper then explores the options the organisation may need to consider in embarking on measuring intangibles before providing a basis for a best practice approach featuring a facilitated workshop that could be used within an organisation for exploring the themes.

The paper ends with a series of conclusions drawn from an analysis of the material.

 

 

 


 

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