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Von Jürgen, H. Daum (2003)
Intellectual Capital Statements: Basis für ein Rechnungswesen- und Reportingmodell der Zukunft? Anregungen aus Dänemark für eine Reform des internen Performance Managements und des externen Berichtswesens
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Intellectual Capital Statements: Basis für ein Rechnungswesen‐ und Reportingmodell der Zukunft?
Intangible assets have become important factors of value creation in today's knowledge economy. However, individually they are often commodities and only create value in combination with other production factors. Therefore, in order to manage for performance and value, companies and their managers, as well as their investors, need a better understanding of their role as part of the entire value creation system of an organization. The article outlines possible features of an improved management and corporate reporting model. In order to objectively measure the productivity and efficiency of the entire enterprise, the article outlines how total factor productivity can be assessed in organizations as a means to better understand organizational performance.
Measuring Business Excellence – Emerald Publishing
Published: Mar 1, 2004
Keywords: Intangible assets; Financial reporting; Management activities
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