ENGLISH

Measuring intangible assets - the state of the art

By Bernard Marr

Book information

Publisher
Emerald Publishing Limited
Year
2004
ISBN
9781845444013, 9780861769445
LCC
HF5681.A8 -- M43 2004eb
Language
english
Format
PDF
Filesize
1 MB (1071487 bytes)
Pages
88\88
Time added
2023-08-08 16:12:26
Assets (Accounting) ; Management.; BUS041000

Description

Intangible assets have become important factors of value creation in today’s knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their managers, as well as their investors, need a better understanding of their role as part of the entire value creation system of an organization. The article outlines possible features of an improved management and corporate reporting model. In order to objectively measure the productivity and efficiency of the entire enterprise, the article outlines how total factor productivity can be assessed in organizations as a means to better understand organizational performance.

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