Knowledge Balance Sheet is a systematic inventory of knowledge and activities to its development, management and exploitation.
- Human capital ... Qualities and qualifications of employees. eg skills, abilities, skills, motivation
- Capital Structure ... Structures to carry out the business. for example, processes, infrastructure, R & D, knowledge, culture
- Relational capital ... Relations processes, external groups and individuals. eg relationships with customers, suppliers, partners, share / stakeholder, external engagement, image
The knowledge balance sheet is the central tool for all executives
Knowledge balance sheets are
- Universities in Austria for a statutory requirement
- not yet standardized,
- a tool for the future of society,
- create transparency for the management and
Knowledge of accounting standards are
- Human Resources Strategy,
- Business development;
- M & A,
- Basel II
- Employee and Organizational Development
The Knowledge Balance sheet 2.0
Business standards and a smooth interaction with Controlling require that the knowledge stock is a real balance sheet!
Knowledge Balance sheet differs from ...
- Financial balance
- Assets equivalent to the knowledge resources of the company
- Capital does not correspond to the human capital
- Investment in line with what the company has made to the knowledge resources to strengthen
- Profitability is the benefits that by strengthening the knowledge resources has
- Knowledge can only be managed if you know what you know and what we do not know about this condition is a Knowledge Balance Sheet. The Knowledge Balance Sheet is a management tool
- In contrast to BSC
- The knowledge balance sheet focuses on collecting and evaluating the intellectual capital, strategic development and external communications
That would be delighted in the UK have a contact. The Model "KBS" I developed with Profe. DI Günter Koch and Prof. Dr. HG Lindner. I have developed the system, "Seneca" and "IC-Calculator" for "KBS" for practice.
www.ic-calculator.com (search partner for the distribution)
look that: http://www.research-science.com/index.php?dir=International/