지식자산의 측정에 관한 사례분석
(A) Case Study for Measuring Intellectual Assets
지식자산 측정 사례분석 경영학;
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The objective of this study is to provide solutions to the problems encountered in the measurement of intellectual assets through comparison and analysis of the measuring indices as adopted by the Korean companies. To achieve the objective, prior literature and publications pertaining to measurement of intellectual assets are reviewed. The measuring indices adopted by case companies are compared and analyzed. To measure intellectual assets, the case companies subdivided them into four aspects: financial aspect, custom aspect, internal business process aspect, and learning and growth aspect. As a whole they appeared to be sufficient for the effective management of the intellectual assets. Intellectual assets are generally believed to be the important source of firm value. However, there are several problems in the present measurement methods. First of all, the human asset, which is the most important factor of intellectual assets, is excluded from the current measurement methods. The second problem is the difficulty to having a representative measurement of the intellectual assets of the companies as a whole. This is because they are measured differently and separately between departments. The third problem is the difficulty in setting a same standard for different businesses, as well as for various industries. The fourth problem is the current measurement methods are retroactive and performed on short term results. The fifth problem is there too many indices are being used. Some indices are very similar each other and therefore it is difficult to summarize them concisely. Possible solutions to address the above-mentioned problems are suggested as below. First of all, indices for human asset must be developed to manage it effectively. Secondly, similar indices must be selected and applied for all departments for the purpose of comparison between departments and integration of the intellectual assets of the company as a whole. Thirdly, internal circumstances of the company should be considered in interpreting the result of measurement of intellectual assets as well as the external environment. Fourthly, it is desirable to develop indices which are applicable to the future and long term results. Finally, number of indices must be reduced to the extent which is appropriate to measure the intellectual assets effectively.