It is possible to distinguish three categories of indicators, which are:
General to all companies ;
Specific to an industry ;
Company-specific study .
For each segment of the organization, it will determine the standards of value and useful indicators.
A scoring method may allow for example to obtain a fairly accurate evaluation. Intangible capital can then be monitored for improvement.
Primary measurement standards of the static mapping
Static analysis should largely cover the spectrum analysis of the concept of intangible capital. It is possible to perform an external audit (internal audit may be performed by a Controller) analyzing the business with the use of standards of value which may be the following.
According to Leif Edvinsson
Leif Edvinsson proposed standards such as the following value :
Human capital: skills, knowledge, expertise, experience of employees and decision makers of the organization;
Customer equity: Capacity of the structure to promote the development of initiatives, taking into account new needs, recognition of new ideas, concepts, and appropriate tools;
Structural capital: all groupware tools and techniques used to help share information and knowledge of the organization, with respect to structural capital;
Innovation capital, all the elements that enable the organization to innovate patents, trademark, rights of use , talents in publishing , conferences;
Capital process: when applied within the organization can increase its quality and process productivity. These processes can be linked to structured and unstructured information. ISO certification and relevance of standards applied in the company ‘s capital increase processes.
IFAC and CIGREF
According to IFAC and CIGREF, it is possible to adopt the standards of value as follows:
Human Capital: This is basically a standard value used to assess the quality and potential of staff. In anticipation of a transaction, the ability of the company to materialize this knowledge, so that they can be transmitted, will positively influence the development of the company.
Individual capacities ;
Relational capital: This is the qualitative component for the activity. It distinguishes between two companies. The ability to retain its customers, the recurrence of CA, the strength of a business model, are key factors for improving recovery. As part of a transaction, the risk of loss of a major customer will be particularly studied:
The structural capital: Natural link between men and customers, products can be the main element of the value of a company. This is particularly the case for young innovative companies. When purchasing the products the ability to generate cross-selling with those of the acquirer will be a key criterion:
Capital process ( information structure , database, information flows, flows of products and services , financial flows, forms of cooperation, strategic process ) ;
Capital renewal and development ( Branding , specialization , production processes , new concepts, new forms of cooperation, concept / model, documentation , culture, innovation , copyright, ICT patents.