财务管理：无形资产及其未来价值ppt10)英文版！-资产管理(编辑修改稿)

财务管理：无形资产及其未来价值ppt10)英文版！-资产管理(编辑修改稿)内容摘要：

u r e s ) a n d h u m a n c a p i t a l .I d o n ’t h a v e a c le a r u n d e r s t a n d in g o f t h e t e r m “i n t e lle c t u a l c a p it a l”.O t h e rWhich of the following element should be included in any business definition of “intellectual capital”? Other Other Custom definitions provided by respondents  Trade secrets  Sales pipelines  Business strategy  Culture (positive or negative)  Nonphysical assets that can be valued  Human resources Intangibles are important ... but overlooked 3%22%26%49%I n t a n g ib le a s s e t s a r e w h a tt h e c o m p a n y p r im a r ily r e lie so n f o r s h a r e h o ld e r w e a lt hc r e a t io n .I n t a n g ib le a n d t a n g ib lea s s e t s a r e o f r o u g h ly e q u a lim p o r t a n c e t o t h e c o m p a n yf o r s h a r e h o ld e r w e a lt hc r e a t io n .T h e c o m p a n y h a s m a n yin t a n g ib le a s s e t s , b u t r e lie sp r im a r ily o n t a n g ib le a s s e t sf o r s h a r e h o ld e r w e a lt hc r e a t io n .T h e c o m p a n y d o e s n o t h a v em a n y in t a n g ib le a s s e t s , a n dr e lie s p r im a r ily o n t a n g ib lea s s e t s f o r s h a r e h o ld e rw e a lt h c r e a t io n .How important are intangible assets to your pany’s longterm shareholder wealth creation? Does your pany measure the performance of its intangible assets and/or intellectual capital? 33%41%20%5%Y e s , w e h a v e a r o b u s ts y s t e m t h a t m e a s u r e s a n dt r a c k s a ll a s p e c t s o f t h ep e r f o r m a n c e o f o u r in t a n g ib lea s s e t s / in t e lle c t u a l c a p it a l.Y e s , w e a p p ly s o m e m e a s u r e st o a s s e s s t h e p e r f o r m a n c e o fo u r in t a n g ib le a s s e t s /in t e lle c t u a l c a p it a l, b u t t h e yd o n ’t c o n s t it u t。