Intellectual Capital: The New Wealth of Organizations
Nicholas Brealey, 1998 - 278 oldal
Knowledge has become the most important fact of economic life. It is the chief ingredient of what we buy and sell, the raw material with which we work. In the new economy, intellectual capital not natural resources, machinery or even financial capital has become the one indispensable asset of corporations.
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Accounting firms and regulatory bodies have begun to examine whether rules of
financial reporting should be changed to recognize that generally accepted
accounting principles do an unacceptable job of accounting for the principal
Armies of clerks and banks of computers track physical and financial assets, but
those accounting systems cannot cope with brainpower. The first accounting
textbook was published in 1494 by a mathematically minded Venetian monk
59 accounting for corporate performance: "The components of cost in a product
today are largely R&D, intellectual assets, and services. The old accounting
system, which tells us the cost of material and labor, isn't applicable." At bottom ...
Mit mondanak mások - Írjon ismertetőt
LibraryThing ReviewFelhasználói ismertető - markdeo - LibraryThing
Very good introduction to business. Great reading on the information age. Good insight into Knowledge Management and Intellectual Capital All entrepreneur's, business people, managers, and employees will benefit from this book. I highly recommend. Teljes értékelés elolvasása
LibraryThing ReviewFelhasználói ismertető - jaygheiser - LibraryThing
p. 203 "Just as the value a business creates derives less from the physical assets it controls than from the knowledge it develops and applies, so the importance and value of a caree is marked not by hierarchical position--a badge of the assets one contro Teljes értékelés elolvasása
The Knowledge Worker 3 7
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