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 Intellectual Capital Statements. Analyse und Darstellung des daenischen Ansatzes
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Intellectual Capital Statements. Analyse und Darstellung des daenischen Ansatzes

автор Volker H. издательство Книга по Требованию Собственное дело. С чего начать предпринимательскую деятельность
Cтраниц 148        мягкая обложка       
Аннотация:Der Autor beschaeftigt sich einfuehrend mit der begrifflichen Abgrenzung und praktischen Anwendung von immateriellen Vermoegenswerten unterschiedlicher Rechnungslegungssysteme sowie dem Intellectual Capital als ein Werttreiber zukuenftiger Unternehmensergebnisse. Das Buch richtet sich an Wirtschaftswissenschaftler, Manager und alle Unternehmen, die ihr ‚verborgenes Kapital’ nutzen moechten. Darauf aufbauend werden detailliert der Aufbau, die Ziele und die unterschiedlichen Funktionen eines Intellectual Capital Statements vorgestellt. Die zunehmende Kluft zwischen Marktkapitalisierung und bilanziellem Eigenkapital deutet nicht nur auf die Existenz stiller Reserven hin, sondern vielmehr auf nicht bilanzierte immaterielle Werte. Um dieses unentdeckte immaterielle Vermoegen sicht- und messbar zu machen, ist in Daenemark das „Intellectual Capital Statement“ entwickelt worden, das zum einen den internen Steuerungsprozess unterstuetzen und zum anderen den traditionellen Jahresabschlussbericht ergaenzen soll.
Автор: Volker H.
Издательство: Книга по Требованию
Год:2008
Цена:
2415 руб
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Поиск: Intellectual Capital Statements. Analyse und Darstellung des daenischen Ansatzes
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