Immaterielle Aktiva (z.B. Intellektuelles Kapital, Ruf, Marke, Kundentreue) sind zu wichtigen Wertschöpfungfaktoren für alle Unternehmen geworden. "Intangible Assets and Value Creation" untersucht die Kernelemente der Wertschöpfung im modernen Unternehmensumfeld. Das Buch liefert darüber hinaus eine praktische Anleitung, wie Unternehmen einen verstärkt auf immateriellen Aktiva basierenden Wertschöpfungsprozess erfolgreich implementieren können: durch Veränderung und Anpassung ihrer Strukturen, Prozesse und Managementsysteme.
Mit detaillierten Fallstudien aus der Praxis und umfangreichen Interviews mit führenden Experten, wie z.B. Leif Edvinson, dem geistigen Vater des 'Intellectual Capital' Konzeptes und David Norton, dem Mitentwickler der Balanced Scorecard.

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"...this book aims at a paradigm change in management and names good reasons and arguments for it..." (Controller Magazin, May 2002)

Autorentext

Juergen H. Daum is a recognized expert and consultant in enterprise management concepts and systems. As senior business consultant at SAP AG he is advising executives, financial and IT managers worldwide in the area of finance, enterprise and performance management and management information systems.

Klappentext

Corporate success today is not based any more on production facilities and financial capital, but on invisible values - intangible assets - that include customer and business partner relationships, brands, ideas, and business processes, as well as an enterprise's culture, intellectual capital and innovation power. And new production factors require new enterprise management instruments. Which tools do executives and managers need today? How will companies be managed successfully to create sustainable value in the new era of "intellectual capitalism"? This book provides the answers.

"Just as the economy has moved from tangible to intangible, reporting on the economy will move from the tangible to the intangible. That's the migration from financial reporting to Balanced Scorecard reporting" (taken from the interview in the book) David P. Norton, co-author of the Balanced Scorecard

"Any company which just looks on financials and has a historic and short-term perspective, won't last long." (taken form the interview in the book) Leif Edvinsson, thought leader an pioneer in intellectual capital management, former director intellectual capital at Skandia in Sweden

"Business success of enterprises from all industries is based increasingly on their capability to innovate and to create sustaining relationships with business partners and customers. Through investments in these areas they create intangible assets which represent, beside their human capital, the core of their corporate value." (approved by Henning Kagermann) Prof. Dr. Henning Kagermann, Co-CEO SAP AG

Inhalt

List of Interviews. Foreword.

Foreward to the German edition.

About the Author.

Introduction.

PART 1. NEW CORPORATE VALUES.

Intangible Assets: The Foundation of a New Economy.

New Corporate Success Factors.

PART 2. THE NEW ENTERPRISE.

Openness and Transparency as Success Factors.

Value Creation through Structural Capital.

PART 3. NEW MANAGEMENT.

New Value Drivers Require a New Management Approach.

Architecture and Elements of the New Management System.

The New Performance Measurement and Accounting System.

New Management Processes and Concepts for the New Management System.

Implementing the New Management System - New Roles for Managers.

PART 4. EPILOGUE.

Intangible Assets and the Wealth of Nations.

Bibliography.

Index.