Jak identyfikować i mierzyć niewidoczne zasoby przedsiębiorstwa? Zastosowanie metody The Value Explorer
How to identify and assess the invisible assets of an enterprise: using The Value Explorer method

Summary/Abstract: Although the today’s economy is increasingly based on intangible resources, values, knowledge and intellectual capital- accounting and methods of measuring the performance of national economies are grounded in the industrial age and thusinefficient and unreliable. Hence, new methods of performance measurement are needed. They should enable us to captureand measure in quantitative and/or qualitative way the „intangible world” surrounding us. The aim of this article is to give acloser look at one of the most interesting and least known methods called „The Value Explorer”. This method was developed inthe second half of the 1990s by the Dutch consulting arm of KPMG in cooperation with prof. Rene Tissen. It assumes a holisticapproach to the measurement and management of an enterprise’s intellectual capital and is focused on capturing value.[The article is a result of statutory research „Value-based management in the concept of integral development (humanistic)”conducted by the Institute of Value Management at the Warsaw School of Economics. The article is based on the desk research,the review of Polish and international literature as well as on the author’s 17 years work experience at KPMG.]

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