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The Intangible Assets Monitor (IAM)
is a method for measuring intangible assets and a presentation format
which displays a number of relevant indicators for measuring intangible
Assets in a simple fashion. The choice of indicators depends on the
company strategy. The format is particularly relevant for companies with
large intangible assets.
The IAM can be integrated in a
management information system. The Monitor itself should not exceed
one page. It should be accompanied by a number of comments. Only a few of
the suggested indicators in this chapter should be selected. The most
important areas to cover are growth/renewal, efficiency and stability. The
purpose is to get a broad picture, so one or two indicators in each
category should be designed. We are interested in indicators that indicate
change, i.e. growth, and renewal as well as efficiency and stability
measures. The Monitor can be used to design a management information
system or to make an Audit.
When using the Intangible Assets Monitor (IAM)
one perceives the three
Intangible Assets as "real" assets.
The Intangible Assets Monitor is interested in indicators that
indicate change and knowledge flows, i.e. growth, renewal/innovation,
efficiency/utilization and risk/ stability measures. The idea is to get a
"peek" into how the intangible asset(s) are developing, by designing
indicators that correlate with the growth of the asset in question, its
renewal rate, how efficiently we are at utilizing it, and the risk of
loosing it.
Compare:
IC Rating |
Balanced Scorecard |
Strategy Maps
| PRISM |
Performance Prism
More management models
Books
Kaplan, Norton,
The Strategy- Focused
Organization
Edvinsson,
Corporate Longitude
Standfield,
Intangible Management
Lev,
Intangibles: Management, Measurement, and
Reporting
Smith,
Valuation of Intellectual Property and
Intangible Assets
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