外文翻译--无形资产计量

外文翻译--无形资产计量内容摘要：

lue drivers you want to measure, it’s important to determine whether it’s actually worth measuring them. The aim of performance measures should be to provide meaningful information that helps to reduce uncertainty about intellectual capital and enables us to learn. Measures ought to help us make betterinformed decisions that enable us to improve our performance. An excellent way of ensuring that any indicator is worth measuring is to establish the questions that the indicator will help to answer. In my work at the Advanced Performance Institute, I have developed the trademarked concept of Key Performance Questions KPQ to identify what it is that managers want to know about the various intellectual capital value drivers. Quite fundamentally, one must realize that nothing can be measured except the achievement of a goal. Key performance indicators KPIs only make sense when they are linked to a specific goal. In a sense, goals always formulate a question, to which the KPI provides an answer. To keep with the intellectual capital of success measurement: for each KPI, a key performance question KPQ is needed. KPQs make sure that any measure has a clear aim. If no question needs to be answered, there should be no need to measure anything. Once a question has been identified, you have to start thinking about how to collect measurement data. At this point it is safe to assume that this intellectual capital value driver has probably been measured before, so don’t reinvent the wheel. Do some research to find out whether measurement methods have already been developed. This can usually be done with simple inter searches. If methods do exist, assess whether any of them are appropriate, as not all of them will be useful to you. If no appropriate method seems to exist, a new one has to be designed. For both existing and newly developed methods, you need to assess whether it’s possible to collect meaningful data and whether that data will help to answer your questions. It is also important to assess whether the resultant data warrants the costs and efforts of measurement, which can be significant. If no meaningful data can be collected or it’s not really helping you to answer the KPQ or if the costs are not justified, it is necessary to rethink and design different indicators. Once you have decided on an indicator, you should then identify the measurement instrument。 the data source。 the formula used to pute the indicator。 the frequency of measurement。 any targets or benchmarks。 who will be doing the measuring。 how long the indicator will be collected before it needs to be reviewed。 the target audience for the indicator。 and the reporting formats. Let’s consider how an anization might apply the above approach in practice. A bluechip pany, InterCorp, wanted to measure its partnership with its key supplier ― an important intellectual capital value driver. Initially it didn’t design KPQs and ins tead tried to find the quickest and easiest way to obtain some data. It did a l。