Books
Edvinsson, Corporate Longitude
Kaplan, Norton, The Strategy- Focused
Organization
Standfield, Intangible Management
Lev, Intangibles: Management, Measurement, and
Reporting
Smith, Valuation of Intellectual Property and
Intangible Assets
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MAGIC (Measuring
and Accounting Intellectual Capital) is a European research and
development project partly funded by the European Commission. The goal of
the project was to develop a methodology and measurement system for
Intellectual Capital.
The methodology for
measuring Intellectual Capital as defined in the MAGIC project can be
divided into four categories:
Human Capital
comprises all the skills, expertise and competencies of the company to react
on market demands and customer needs including leadership and management
issues and capabilities.
Organizational Capital comprises the capabilities of a company, its
infrastructure and organizational processes to produce products and services
to the market.
Market Capital represents the capabilities of a company to interact
with the external interface like the customer, partners, and suppliers and
other stakeholders.
Innovation Capital refers to a company's ability to innovate ,
improve and develop unutilized potential as well as generate long-term
wealth.
Compare also:
Organizational Learning
| IC Rating |
Balanced Scorecard |
Intangible Assets Monitor
More valuation methodologies
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Category
Valuing Intangibles
Intellectual Capital
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