The intellectual capital (or stock of knowledge) indicates the Capital of a Entreprise or another organization resting on human factors and particularly the Compétence S.
A meaning more narrowly countable tends to admit in this concept all that does not raise of the active material. One then speaks about Intangible fixed asset. In the system of countable Standards IAS/IFRS, the immaterial capital is entered in module IAS 38.
For a Organization (Undertaken or Institution), the Valeur gone breaks up into:
In complement of the inventory of the Capital of material nature (tangible), taken into account in theory in the financial capital, the intellectual capital emerged towards the end of the 20th century to integrate the development of the activities of service and the increasing importance of the Information, which bring back to the foreground the human factor and the human Stock management.
The concept of intellectual capital is defined in the level Microéconomique .
The cognitive Capital clean with the Société of knowledge is its equivalent on the level Macroéconomique
The management and the evaluation of the intellectual capital
Questions raised by the management of the intellectual capital
The intellectual capital can remain a concept of a general Usage, in particular within the framework of the management of the knowledge, but it also tends to formalize in Indicateurs management not - financial, therefore with being specified, inventoried, standardized and clarified in the annual Bilan S and finally the financial Communication of the company. The Investisseur S find indeed in these data on intangible Intérêt which is lacking with the austere financial statements.
The evaluation of the intellectual capital within the framework of accountancy however raises many questions at various levels of analysis, even if the charts of accounts already make it possible to take into account intangible Actifs (fresh of research, patents and marks…).
The Intellectual capital corresponds, concretely, with the possession by the organization of Expertise S, of Expérience S, Technologie S, particular processes, Compétence S individual, which represent the competitive advantage of the Entreprise, that one finds not only in the centers of Research and development, but also, more and more, in all the other trades of the company (marketing, purchases, production, logistics, data processing…).
Evaluation by components
According to the IFAC ( International Federation off Accountants , “Capital Intellectual”, 1997), it comprises three aspects:
- the human capital;
- the relational capital (customers, marketing, etc);
- the organisational capital.
Each one of these aspects can be again subdivided to form a tree structure on three levels, even more. Thus the human capital would include/understand: know-how; governorship; recruitment; the formation, etc the capital term is then abundantly requested to compose of new Syntagme S such as “ capital development of consumer loyalty ” of the customers or “ capital reputation ”; all expressions which move away from the meaning of “intellectual capital” to the general direction.
For example L. Edvinsson proposes the following subdivision:
Capital of innovation
In accountancy, one develops the intellectual capital like a Intangible fixed asset.
See also: Intangible fixed asset
In Europe, following crises projects caused by the data-processing Passage to the year 2000 and the Euro, by the explosion of the Bubble Internet in 2000, one felt the need for evaluating in a more rigorous way the Capital of the company, by taking into account in a standardized way the intellectual capital.
The stock of knowledge of the company can appear in the form of Connaissance clarifies or of tacit knowledge. The information system represents the Connaissance clarifies company, the intellectual capital being rather the tacit Connaissance employees. These two shapes of capital correspond to the same inheritance of the company.
In France, CIGREF made a study in 2006 on the evaluation of the immaterial Capital consisted the Information system. The subdivision adopted by CIGREF is that of the IFAC (human, relational, organisational).
The human capital comprises:
The relational capital comprises:
The organisational capital comprises:
The report/ratio shows that the evaluation of the immaterial capital of the information system is related to other elements:
- the Strategy,
- the model of Governorship,
- the strategic Alignment on the trades and the functions support,
- the Urbanization of the information system
Concretely, the immaterial capital is entered via the new countable standards IAS/IFRS, more particularly modules IAS 3, IAS 38 (intangible fixed assets), and IAS 36.
For example, the principal intangible assets related to standard IAS 38 are the following:
- Marks and Databases which has a legal protection,
- Brevet S and Technologie S protected
- Domain names Internet
- Order books and commercial Contrat S nonterminable
- Contrats of license, of Franchise, Publicité, supply of service S, if these contracts are not terminable,
- Frais of Research and development as soon as they get future economic advantages
- Logiciel S acquired and developed in-house
- Relation with the Clientèle identifiable.
The study of the CIGREF watch which it is necessary to have Donnée S reliable and auditables in order to evaluate the immaterial capital well, therefore to calculate the Return on investment projects of Ingénierie of knowledge.
Close or derived concepts
Goodwill and value work
The concept of “intellectual capital” is from a countable point of view to bring closer to the “Goodwill”.
In addition, to paraphrase a Marxist term, the " value-travail" would partly make place with the value-knowledge in the components of the produced richness and the factors of production. Nowadays, a company for to create value must create knowledge thus more and more.
Prospective instrument panel
The prospective Instrument panel includes four components:
- strategic capacities
- key processes
- the impact customer
- financial benefit
One can bring closer these components to the elements of the intellectual capital.
Contribution to the analysis of the offer of information on the intellectual capital - constant Thesis on November 28th, 2002 at the University Paris IX Dauphine. Escaffre (Lionel).
Knowledge management, practical theory and of the knowledge management , Rene-Charles Tisseyre, Hermes, 1999 (Source L. Edvinsson).
DSI and immaterial capital, maturity and implemented , report/ratio of study 2006 of CIGREF.
Capital immaterial, 7 days to include/understand , days of study 2006 of CIGREF.
Report/ratio of the CIGREF on the immaterial capital http://cigref.typepad.fr/cigref_publications/RapportsContainer/Parus2006/2006_-_DSI_et_Capital_immateriel_-_CIGREF.pdf
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