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Knowledge Balance Sheet

Knowledge Balance sheet 2.0
Knowledge Balance sheet 2.0

Knowledge Balance Sheet is a systematic inventory of knowledge and activities to its development, management and exploitation.


It covers

  • 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 (Sample)
Knowledge Balance sheet (Sample)



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

  • Knowledgemanagement
  • 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

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