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来源:百度知道 编辑:UC知道 时间:2024/05/15 08:56:53
文章内容如下:
在信息时代,竞争里的关键是知识,而不是实物资产或资源。不仅对知识密集型部门,比如电脑软件或生物技术部门来说是如此,而且对工业时代的制造业公司或公用事业公司来说也是这样。
对知识密集型的部门来说,来源于研究与开发的,应用在革新产品和工艺上的知识是至关重要的因素。但是,对工业时代的制造业公司或公用事业公司来说,利用有关客户的知识来改善服务才是重要的。
今天,关于对知识态度的新情况是,人们认识到,需要像对待其他任何资产一样,驾驭,管理和使用它。这个问题不仅涉及到什么是适当的过程和系统,而且涉及如何把知识计入资产负债表。
今后,知识资本的价值将得到更加普遍的衡量和报告。对与知识资本有关的重要绩效指标的衡量和报告将成为大组织的一项比较普遍的做法,这对财务帐户将是一个补充。

In the information age, competition in the key of knowledge, rather than physical assets or resources. Not only for the knowledge-intensive sectors, such as computer software or biotechnology sector is the case, but also for the industrial age of manufacturing companies or utility companies as well.
Of knowledge-intensive sector, from research and development, the application of innovative products and technology knowledge is a critical factor. However, the time of industrial manufacturing company or public utility companies, the use of relevant knowledge to improve customer service is important.
Today, the attitude of knowledge about the new situation is that people recognize that, as for any other necessary assets, control, management and use it. This issue is not only related to what are appropriate processes and systems, but also how to put knowledge into account balance sheet.
In future, the value of intellectual capital will be more common measurement and rep