Pomiar zasobów niematerialnych w organizacji z wykorzystaniem BSC
The measurement of intangible assets in the organization with the use of Balanced Scorecard
Author(s): Elżbieta SkrzypekSubject(s): Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Rzeszowskiego
Keywords: intangible assets; measurement; measures; measurement indicators; BSC method
Summary/Abstract: In the knowledge society, the role of intangible resources, including knowledge and intellectualcapital, increases. The measurement of intangible assets enables organizations to apply tools toimprove their management process. Intangible assets measurement can be considered from a staticand dynamic perspective. The measurement of intangible assets is based on the use of financial andnon-financial measures. The effectiveness of the measurement is determined by the correct selectionof measures and indicators. The difficulties in the measurement mean that many enterprises do notattempt to measure these resources. One of the proven tools for measuring intangible assets is balancedscorecard (BSC), which has been in use for over 25 years. BSC evaluates the company fromthe financial, customer, processes and development perspectives. For each perspective, strategic andoperational goals and their measures are evaluated. BSC is a tool that provides the management witha universal instrument for translating vision and strategy into a set of logically related performancemeasures. It creates a comprehensive system of measuring and managing the enterprise. It createsthe possibility of solving problems resulting from the difficulty of measuring intangible assets. Theaim of the present paper is to indicate the essence and importance of measuring intangible assetsand to present BSC as a proven method of measuring intangible assets. The work uses analysis ofavailable literature and inference.
Journal: Nierówności Społeczne a Wzrost Gospodarczy
- Issue Year: 2019
- Issue No: 58
- Page Range: 35-46
- Page Count: 12
- Language: Polish