Расчет общей стоимости ваших нематериальных активов

И наконец, составьте итоговую таблицу П12, в которой показываются стоимость ключевых сфер компетенции, их относительные доли, а также общая стоимость ваших нематериальных активов.

Таблица П12.Общая стоимость нематериальных активов «Веселых игрушек»

[1]Называя их вместо «intangible assets» просто «intangibles». – Примеч. переводчика .

[2]Meyer C., David S. Blur. Capstone Publishing Ltd., 1998.

[3]Stewart T. A. Brain Power: Who owns it and how they profit from it // Fortune, 1997, 135(5), March 17.

[4]Davenport T. H., Prusak L. Information Ecology. Oxford University Press, 1998.

[5]The NIKE Story? Just tell it! // Fast Company, 2000, January/February.

[6]Secrets of Fortune’s Fastest-Growing Companies // Fortune, 1999, 140(5), September 6.

[7]Речь идет о намерении компании Shell затопить в Атлантическом океане списанную буровую платформу «Brent Spar» в июле 1995 г. Под влиянием Greenpeace и под давлением общественного мнения английское отделение Shell было вынуждено отказаться от этого решения. – Примеч. ред.

[8]Meyer C., David S. Blur…

[9]Высокой моды (франц.) – Примеч. переводчика.

[10]America’s Fastest Growing Companies // Fortune, 1996, 143(7), October 14.

[11]Stewart T. A. Intellectual Capital. Doubleday/Currency, 1997.

[12]Financial Times, 1997, July 28.

[13]Mavrinac S., Siesfeld G. A. Measures That Matter: an exploratory investigation of investors’ information needs and value priorities // The Economic Impact of Knowledge. Butterworth-Heinemann, 1998.

[14]Meyer C., David S. Blur…

[15]Ibidem.

[16]Edvinsson L., Malone M. S. Intellectual Capital. HarperCollins Publishers, Inc., 1997.

[17]Отрывки из этой книги вошли в сборник: Новая постиндустриальная волна на Западе. Антология / Под ред. В. Л. Иноземцева. М.: Academia, 1999, 640 с. – Примеч. ред.

[18]Lev B. The Old Rules No Longer Apply // Forbes, 1997, April 7.

[19]Ibidem.

[20]Skyrme D. J. Valuing Knowledge: Is it worth it? // Managing Information, 1998, 8(3), March.

[21]Stewart T. A. Trying To Grasp The Intangible // Fortune, 1995, 132(7).

[22]Davidow W. The Virtual Corporation. HarperBusiness, 1993.

[23]Donaldson T. H. The Treatment of Intangibles. St. Martin’s Press, 1992.

[24]Lekanne Deprez F. R. F., Haak T. W. Individual Balanced Scorecards, Capitalizing on Individual and Organizational Needs for Mutual Benefit // Rethinking Knowledge, 1999.

[25]Skyrme D. J. Valuing Knowledge…

[26]Kelly J. Corporate Reporting, User Unfriendly // Financial Times, 1999, January 4.

[27]Stewart T. A. Intellectual Capital. Doubleday/Currency, 1997.

[28]Sullivan P. H. Profiting from Intellectual Capital. John Wiley & Sons Inc., 1998.

[29]Ibidem.

[30]Ibidem.

[31]Tissen R., Andriessen D., Lekanne Deprez F. The Knowledge Dividend. Financial Times Prentice Hall, 2000.

[32]Roos J., Roos G., Edvinsson L., Dragonetti N. C. Intellectual Capital: Navigating in the new landscape. New York University Press, 1998.

[33]Ellis J. Doing Business in the Knowledge Based Economy. Pearson Education, 1999.

[34]Roos J., Roos G., Edvinsson L., Dragonetti N. C. Intellectual Capital…

[35]Ibidem.

[36]Ellis J. Doing Business…

[37]Roos J., Roos G., Edvinsson L., Dragonetti N. C. Intellectual Capital…

[38]Kaplan R. S., Norton D. P. The Balanced Scorecard – Measures that drive performance // Harvard Business Review, 1992, January/February.

[39]Ibidem.

[40]Более подробно об этом Каплан и Нортон рассказывают в своей книге «The Balanced Scorecard. Translating Strategy into Action» (Harvard Business School Press, 1996), ставшей бестселлером во всем мире. [Рус. изд.: Каплан Р. С., Нортон Д. П. Сбалансированная система показателей. От стратегии к действию. М.: Олимп—Бизнес, 2003.] – Примеч. ред.

[41]Ibidem.

[42]Sveiby K. E. The Balanced Score Card (BSC) and the Intangible Assets Monitor. http://203.32.10.69/IntangAss/ImagesIntangAss/BSCandIAM.html.

[43]Ibidem.

[44]Celemi Intangible Assets Monitor. Celemi International AB, 1997.

[45]DeSouza G. Royalty Methods for Intellectual Property // Business Economics, 1997, April.

[46]Human Resource Accounting: A practical business economic perspective? (Human Resource Accounting, een werkend bedrijseco-nomisch perspectief?) / Eds. Bulte J., Stenfer Kroese B. V., 1975.

[47]Ibidem.

[48]Lev B. New Math for a New Economy // Fast Company, 2000, January/February.

[49]De Geus A. The Living Company. Harvard Business School Press, 1997.

[50]Hamel G., Prahalad C. K. Competing for the Future. Boston: Harvard Business School Press, 1994. [Рус. изд.: Хамел Г., Прахалад К. К. Конкурируя за будущее. Создание рынков завтрашнего дня. М.: Олимп—Бизнес, 2002.]

[51]Ellis J. Doing Business in the Knowledge Based Economy. Pearson Education, 1999.

[52]Capodagli W., Jackson L. The Disney Way: Harnessing the management secrets of Disney in your company. McGraw-Hill, 1999.

[53]Javidan M. Core Competencies: What they mean in practice // Long Range Planning, 1998, 31(1).

[54]Capodagli W., Jackson L. The Disney Way…

[55]Ibidem.

[56]Занимается исследованиями и разработками в сфере визуальных технологий. – Примеч. переводчика.

[57]Ibidem.

[58]Ibidem.

[59]Говорящая мягкая электронная игрушка. – Примеч. переводчика.

[60]New York Times, 1998, December 20.

[61]Kelly K. New Rules for the New Economy. Viking Penguin Group, 1998.

[62]Термин «ключевая компетенция» подробно объясняется в главе 9 этой книги; см.: Хамел Г., Прахалад К. К. Конкурируя за будущее… М.: Олимп—Бизнес, 2002, с. 177–185. – Примеч. ред.

[63]Hamel G., Prahalad C. K. Competing for the Future. Boston: Harvard Business School Press, 1994. [Рус. изд.: Хамел Г., Прахалад К. К. Конкурируя за будущее…, с. 178.]

[64]Ibidem. [Там же, с. 180.]

[65]Ibidem. [Там же, с. 181.]

[66]ING Barings Loses Team Of Exchange Dealers (ING Barings raakt team effecten handelaren kwijt) // Het Financieele Dagblad, 1996, April 1.

[67]Chaterjee S. Delivering Desired Outcomes Efficiently: The creative key to competitive strategy // California Management Review, 1998, Winter.

[68]Javidan M. Core Competencies: What they mean in practice // Long Range Planning, 1998, 31(1).

[69]Long C., Vickers-Koch M. Using Core Competencies to Create Competitive Advantage // Organizational Dynamics, 1995, Summer.

[70]Javidan M. Core Competencies…

[71]Coyne K. Is Your Core Competence a Fata Morgana? // The McKinsey Quarterly, 1997, 1.

[72]Javidan M. Core Competencies…

[73]Irrepressible Irrelevant // The Economist, 1999, February 6.

[74]David S., Meyer C. Blur. Capstone Publishing Ltd., 1998.

[75]Bjork S. IKEA: Entrepenoren, affarsiden, kulturen // Svenska For-laget, 1998.

[76]Galagan P. I. Strategic Planning is Back // Training and Development, 1997, April.

[77]Баварский завод моторов. – Примеч. ред.

[78]Tampoe M. Exploiting the Core Competencies of Your Organization // Long Range Planning, 1994, 27.

[79]Ibidem.

[80]Kesler M., Kostad D., Clarke W. E. Third Generation R&D, The key to leveraging core competencies // The Columbia Journal of World Business, 28(3).

[81]Hall L. Strategic Analysis of Intangible Resources // Strategic Management Journal, 1992, 13; Hall L. A Framework Linking Intangible Resources and Capabilities to Sustainable Competitive Analysis // Strategic Management Journal, 1993, 14; обе работы цит. по: Harvey M., Lush R. Protecting the Core Competencies of a Company: Intangible asset security // European Management Journal, 1997, 15(4).

[82]ING Barings Loses Team Of Exchange Dealers…

[83]Simons R. How Risky is Your Company? // Harvard Business Review, 1999, May/June.

[84]Ibidem.

[85]Strassman P. Measuring and Managing Intellectual Capital // Knowledge Inc., 1999, June.

[86]Donaldson T. H. The Treatment of Intangibles. St Martin’s Press, 1992.

[87]Birchard W. Intangible Assets + Hard Numbers – Soft Finance // Fast Company, 1999, October.

[88]Ibidem.

[89]Цит. по: Roos G., Roos J. Measuring your Company’s Intellectual Performance // Long Range Planning, 1997, 30(3).

[90]Birchard W. Intangible Assets…

[91]Ibidem.

[92]Copeland T., Koller T., Murrin J. Valuation: Measuring and Managing the Value of Companies. John Wiley & Sons, 1990. [Рус. изд.: Коупленд Т., Коллер Т., Муррин Дж. Стоимость компаний: оценка и измерение. 2-е изд. М.: Олимп—Бизнес, 2000.]

[93]Markides C. Strategic Innovation // Sloan Management Review, 1997, Spring.

[94]Kawasaki G., Moreno M. Rules for Revolutionaries. HarperCollins Publishers Inc., 1999.

[95]Van der Pluijm H. Box Suppliers Turn to Services (Dozenschuivers gaan in diensten // Intermediar, 1999, March 25.

[96]Padgett N. Night Vision comes to Cadillac // Automobile Industries, 1998, 178(9).

[97]Kawasaki G., Moreno M. Rules for Revolutionaries…

[98]Strategic Management of Intellectual Property: Enhancing organizational success by unlocking the value of ideas. KPMG Intellectual Property Portfolio Service.

[99]По данным различных источников, в том числе: Rough Ride // The Economist, 1998, November 14; A Handbrake on Subsidies // The Economist, 1999, February 13; When Crashing is Not an Option // The Economist, 1999, November 28; Microsoft joins forces with Ford to sell cars online // FEMDeDag, 1999, September 21.

[100]Kelly K. New Rules for the New Economy. Viking Penguin Group, 1998.

[101]По данным различных источников, в том числе: Martin P. Buying an Experience // Financial Times, 1999, September 14; The Revolution at Ford // The Economist, 1999, August 7; FEMDeDag, 1999, August 5.

[102]Kim W. Chan, Mauborgne R. Creating New Market Space // Harvard Business Review, 1999, January/February.

[103]Истории Bloomberg и Philips Lighting Company основаны на материалах: Kim W. Chan, Mauborgne R. Creating New Market Space…

[104]Kim W. Chan, Mauborgne R. Creating New Market Space…

[105]Пример основан на материалах: Kim W. Chan, Mauborgne R. Creating New Market Space…

[106]Kim W. Chan, Mauborgne R. Creating New Market Space…

[107]Пример основан на материалах: Kim W. Chan, Mauborgne R. Creating New Market Space…

[108]Примеры заимствованы из: Eccles R. G., Lanes K. L., Wilson T. C. Are You Paying Too Much For That Acquisition? // Harvard Business Review, 1999, July/August.

[109]IFI Plenum Data Corporation. Wilmington, NC, 1998.

[110]Rivette K. G., Kline D. Discovering New Value in Intellectual Property // Harvard Business Review, 2000, January/February.

[111]Ibidem.

[112]Rivette K. G., Kline D. Discovering New Value…

[113]Ibidem.

[114]FEMDeDag, 2000, February 28.

[115]Quinn J. B. Strategic Outsourcing: Leveraging Knowledge Capabilities // Sloan Management Review, 1999, Summer.

[116]Ibidem.

[117]Ibidem.

[118]Sullivan P. H. Extracting Value from Intellectual Assets // Profiting from Intellectual Capital / Ed. Sullivan P. H. John Wiley & Sons, 1998.

[119]Rivette K. G., Kline D. Discovering New Value…

[120]O’Shaughnessy J., Sullivan P. H. The Role of Intellectual Capital in Valuing Knowledge Companies // Profiting from Intellectual Capital…

[121]Economic Espionage. http://www.asisonline.org/stat3.html.

[122]По материалам: Legal Espionage // CIO Enterprise Magazine, 1998, July 15.

[123]Tissen R., Andriessen D., Lekanne Deprez F. The Knowledge Dividend. Financial Times Prentice Hall, 2000.

[124]Ibidem.

[125]Maccoby M. Why Work? Motivating and leading the new generation. Touchstone/Simon & Schuster, 1988.

[126]Tissen R., Andriessen D., Lekanne Deprez F. The Knowledge Dividend…

[127]Van Breukelen W., van der Vlist R. Motivation, Work, and Organizational Psychology // De Psycholoog, 1997, February.

[128]Цит. по: Leadbetter C. Why the Traditional Methods May Have Had Their Day // Financial Times, 1999, April.

[129]В чистом виде (франц.) – Примеч. переводчика.

[130]Van Teeffelen G.-J. Glass Ball (Glazen bol) // De Volkskrant, 1999, October 2.

[131]Ibidem.

[132]Improving Business Reporting: A customer focus, meeting the information needs of investors and creditors. The American Institute of Certified Public Accountants, 1994.

[133]Lev B. The Old Rules No Longer Apply // Forbes, 1997, April 7.

[134]Van Teeffelen G.-J. Glass Ball…

[135]Internal Control, Guidance for Directors on the Combined Code. The Institute of Chartered Accountants, 1999, September.

[136]Companies Face Tough Rules on Risk Management // Financial Times, 1999, September 27.

[137]Financiers Want More Insight into a Company’s Future (Financier wil meer zicht op toekomst bedrijf) // Net Financieele Dagblad, 1997, August 8.

[138]Stewart T. A. Trying to Grasp the Intangible // Fortune, 1995, October 2.

[139]Lev B. The Old Rules…

[140]Van Empel F. Only People on the Balance (Alleen nog maar mensen op de balans) // Next, 1999, July/August.

[141]Lev B. The Old Rules…

[142]Davidow W. The Virtual Corporation. HarperBusiness, 1993.

[143]Clikeman P. M. Improving Information Quality // Internal Auditor, 1999, June.

[144]Think of a Number // The Economist, 1999, September 11.

[145]Shareholders Aren’t Everything // Fortune, 1999, February 17.

[146]Creating Sustained Shareholder value and Dispelling Some Myths // Financial Times, 1999, November 15.