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无形资产及其未来价值.ppt

1、Intangible assets and future valueAn Accenture surveyConducted by the Economist Intelligence UnitAugust and September 2003,Respondent demographics,Which of the following titles best describes your job?,What were your companys revenues in US dollars in 2001?,Respondent demographics,What industry are

2、you in?,In what country are you located?,Understanding of “intangibles”,What do you understand by the term “intangibles”, when used in a business context?,Other,Definition of “intellectual capital”,Which of the following element should be included in any business definition of “intellectual capital”

3、?,Other,Intangibles are important . but overlooked,How important are intangible assets to your companys long-term shareholder wealth creation?,Does your company measure the performance of its intangible assets and/or intellectual capital?,Must manage intangibles to succeed .,In general, how importan

4、t is the management of intangible assets and/or intellectual capital to the success of high-performing companies?,How important is the comprehensive and integrated management of intangible assets and/or intellectual capital to YOUR companys future success in creating shareholder value?,High standard

5、s, lagging performance,. conducts comprehensive and proactive management of relevant intangible assets and/or intellectual capital,. measures the management performance of all relevant intangible assets and/or intellectual capital,. reports publicly on intangible assets and/or intellectual capital a

6、nd matters relating to their performance,Stockmarkets reward . but over time,Does the stockmarket reward companies that invest in intangible assets and/or intellectual capital (assuming adequate disclosure of these investments)?,Does company disclosure on the performance of intangible assets make a difference in the valuations that analysts make?,

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