|
Type Characteristics |
Market Vakue Models |
Performance and Knowledge Management Models |
Strategic Models |
Customer Capital Models |
Structure Capital Models |
Human Capital Models |
|
What is measured |
Measure
intangible assets |
Measure
performance of knowledge management processes |
Measure how
the company reaches strategic goals or accomplishes critical success factors |
Measure the
external environment |
Measure
internal effectiveness and company organizational structure |
Measure
competencies and the value creating potential of innovation |
|
Standard of measure |
Monetary |
Indexes of
eficiency and qualitative refferences |
Degree or
indexes of accomplishment |
Indexes,
monetary values |
Quantitative |
Quantitative
and qualitative |
|
Calculation Process |
Computes current, historical and predicted data |
Quantify
qualitative variables |
Quantify
level of strategic accomplishment |
Quantify
qualitative variables |
Quantify
qualitative variables |
Quantify
qualitative variables |
|
Objectivity |
High. Data
comes from accounting which is subject to external audit |
Depends on
technical competencies of who applies the model |
Depends on
technical competencies of who applies the model and from effective internal
debate |
Depends on
technical competencies of who applies the model |
Depends on
technical competencies of who applies the model |
Depends on
technical competencies of who applies the model |
|
Extensiveness |
Extensive,
if we acept that financial results include all Knowledge Capital sources |
Medium.
Although they have carefully elaborated questions. Some of them have few
questions |
Extensive
if they are directed to global strategic of company |
Very low.
Include partial sources of knowledge capital |
Very low.
Include partial sources of knowledge capital |
Very low.
Include partial sources of knowledge capital |
|
Information structure |
Numbers |
Numbers and
graphisc |
Numbers and
graphics |
Numbers and
qualitative description |
Numbers |
Numbers and
qualitative description |
|
Availability of data |
Easy. Got
from accounting system and financial market data |
Hard to
get. Got throught survey and firm's information systems |
Hard to
get. From discussion inside the company |
Hard to
get. Got form surveys and firm's information systems |
Hard. Got
form surveys and fimr's internal efficiency |
Hard to
get. Got form surveys and firm's information systems |