Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower

Abstract

Intellectual capital is a phrase covering corporate brainpower, information technology, and relationships with customers and suppliers, all of which influence a company's ability to make money. They are all factors which tend to get overlooked because they are intangible and do not show up on a balance sheet. Yet without them, a good company can founder. This guide shows how to measure, manage and grow these hidden values as if they were money and takes accounting to a new level. It establishes the need for identifying hidden assets, develops principles for intellectual accounting, explains the metrics, applies the model with real examples and provides an action plan for managing development and growth of intellectual capital.

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