Models

The development of the knowledge balance models was primarily in practice advanced in the past. The result from each other of the independent activities are a multiplicity of different knowledge balance models, those depending upon calculation method into the categories Direct Intellectual Capital Methods (DIC), Market Capitalization Methods (MCM), Return on Assets Methods (ROA) and Scorecard Methods (sports club) to be partitioned can. Contrary to ROA and MCM the Scorecard method and DIC does not need financial Metriken for the evaluation of the intellectual capital of an organization. (see: http://www.sveiby.com/articles/IntangibleMethods.htm)

Intangible ate monitor

The Intangible ate monitor (IAM) ranks among the Scorecard methods of the knowledge balance models. The intellectual capital of the organization is arranged into individual authority (abilities of the coworkers) internal structure (patents, concepts,"…, Unternehmenskultur) and external structure (Kundenbeziehungen, marks, image, etc.). The three dimensions are evaluated on the basis indicators, which statements about the efficiency, risk/stability, growth and renewal of the immaterial factors to permit and in the run the time their development point out.

Skandia navigator

Leif Edvinsson referred 1993 Konrad theory into the concept of the Balanced Scorecard and published what admits of the Skandia today as a navigator is, as appendix to the business report of Skandia. Edvinsson partitions the intellectual capital (for which he did not select the up to then common designation "„intangible assets "“, but first "„intellectual capital "“used the expression likewise) in 3 categories: organizational capital, more customer capital and human capital. The Skandia navigator regard the 5 aspects finances, customer, processes, coworker as well as renewal and development, which a comprehensive picture of the organization regarding Zielerreichung and Performanz draw. While the financial aspect is predominantly past-oriented, reflect the customer, process and coworker focus the present situation again. The renewal and development perspective are future-oriented and inform about the steps to be long-term successful to set are over. The dimensions are expressed again by a multiplicity of indicators. (see http://www.12manage.com/methods_skandianavigator.html, see Alwert, Kay in Mertins et.al. Hrsg., knowledge balances, Springer 2005, S.30)

Knowledge balance model of the working group knowledge balance

The knowledge balance model of the working group knowledge balance http://www.akwissensbilanz.org (AK-WB) goes on originally to the Austrian the Research of center 1999 developed and there for the first time applied model of a knowledge balance back (see cook/fount man/Leitner: Measuring and reporting Intangible Assets and Results in A European Contract Research Organization. Berlin, Joint german OECD Conference 2000). This model, which became generally accepted meanwhile as standard model within the German-language range, supports on the one hand the stocktaking and communication of the intellectual capital of the organization and on the other hand decision making during the enterprise control, in which the aspects transparency relevant for the entrepreneurial success are made and evaluated after quantity, quality and systematics of the management relative to the strategic goals. On the basis of the vision and the strategy of the organization measures are derived, like the organization according to the intellectual capital, which is specified again in 3 Unterkategorien (human capital, structure capital, relations capital) more near, to position itself want. In the course of the production of the knowledge balance the three dimensions are measured, evaluated and pointed out their reciprocal effects. (see BMWA, knowledge balance - larva in Germany, 2004, S.11 and Alwert, Kay: Knowledge balances for medium-size organizations. IRB publishing house, 2006)

Swiss larva knowledge balance

<<Swiss larva Wissensbilanz>> is supported a current pilot project by Auer Consulting & partner, by the project partners Skandia life, Visana insurance and wolf mountain Executive & Business development. In this beginning with a Intellectual Capital management system (ICMS-15649) the goal one pursues of fulfilling the harmonized reporting in optimum measure, demanded by external target groups. Is aimed at as heterogeneous a grouping of project participants as possible, whom profit and Non Profitorganisationen, institutions of the public administration include and training system. Addressed knowledge-based organizations are independent, of their purpose and size. See http://www.hrm-auer.ch/wissensbilanz.php

Austrian knowledge balance model "“ASSESS"” - knowledge balances for KMUs

The project ASSESS was brought together by several enterprises and partners into being. The development of a manual means the development of a standardized method for knowledge balance and for the evaluation of the innovation ability for KMUs. The project is promoted by the Austrian Federal Ministry for economics and work with means the ERP - funds and becomes in the 1. Half-year 2006 posed its. The focus with this model, so-called cutter/Koch"´ knowledge balance model developed that on originally for the Austrian the Research of center (see cook/Leitner/fount man: Measuring and reporting Intangible Assets and Results in A European Contract Research Organization. Berlin, Joint german OECD Conference 2000) been based, is, in contrast to the emphasis setting with the knowledge balance beginning of the German AK knowledge balance on the definition of the core authority and appropriate achievement and effect indicators for the enterprises. (To details see http://www.assess.at or http://www.km-a.net)

European models

After in the middle of the 90's found in Scandinavia - to emphasize are here Denmark, Sweden and Iceland - and then time parallel first in Austria (1999), then Germany beginning and in Spain the methodology of the knowledge balance ever more spreading, the European Union commission called up 2005 a so-called High level Expert Group about "“Intellectual Capital reporting"” (= knowledge balance) for small ones and middle one enterprise (KMUs). A long-term goal of the European Union is it to get the intangiblen values of forschungs-und knowledge-intensive enterprises also in their balance proven. That is to prove above all service-intensive enterprises with short balance history or the little capital in the form of material fortune in its balance to moneys to help nevertheless. Thus also gaps are to correspond to regulations (section 36 and 38) of the balance regulations become in Europe the standard for the regulation by intangiblen enterprise values into that after IAS (balance standard IFRS) to be closed. The team of experts terminated its work at the beginning of 2006. Their report with the title RICARDIS becomes in the 1. Half-year 2006 publishes and serves above all the European Union commission as recommendation for a plan of action. The version of the report, which contains an overview over as well as all in Europe usual knowledge balance procedures, is published with http://www.execupery.com. A spin off of the activity of this team of experts is that new club OF Paris, which dedicates itself comparably like the "“club to OF Rome"” questions of the environmental policy, the topic of the transition of the information society to the knowledge company and specifically the knowledge economics in the global context planned. The club wants thereby among other things a contribution to the Errreichung of the goals of the so-called Lisbon strategy of the European Union, in particular which concerns their knowledge basing, makes.

Human capital computation

It is undisputed that an efficient IC management (IC = intellectual capital) generates and secures competition advantages, which are to be copied with difficulty. Also a fact is that Stakeholder (in particular investors) discovers the intellectual capital as valuation criterion and an external IC measuring procedures demand. The interest conflicts between the Geheimhaltungsensibler IC data and a consistent Stakeholder communication as well as the problem, resulting from it to provide for different knowledge structures generally accepted bench mark require a consentable measuring procedure, along that all involved ones to live can.

Examples:

• Example bricklayer
• Example production aid male
• Example office specialist

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