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نموذج تجريبي مقترح يتأسس على الخرائط الاستراتيجية لقياس و رقابة رأس المال الفكري و انعكاساته على استحداث قيمة مقترحة لقطاعات العملاء المستهدفة: مع دراسة حالة

المصدر: مجلة البحوث المالية والتجارية
الناشر: جامعة بورسعيد - كلية التجارة
المؤلف الرئيسي: العزازي، الحسين محمد (مؤلف)
المجلد/العدد: ع 1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2013
الشهر: يونيو
الصفحات: 79 - 141
ISSN: 2090-5327
رقم MD: 520295
نوع المحتوى: بحوث ومقالات
قواعد المعلومات: EcoLink
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المستخلص: An Empirical proposed Model based on strategy Maps For Measuring and Controlling Intellectual Capital and its Impact on Creating Value Proposition for Targeted Customers Segments with case study "telecom Egypt”) There is no-until now-a generally accepted framework for tracing, measuring, and controlling the components of intellectual capital on the accounting field. This research contributes to eliminate the mentioned defect, attempts to design a proposed model for managing intellectual capita) based on a strategy maps, which provides a visual framework for integrating the organization’s objectives in the four perspectives of the balanced scorecard (the financial perspective, the customer perspective the internal process perspective and these learning and growth perspective). The proposed model contains a mix of financial and non-financial indicators and measures, it considers two dimensions, the first is the learning and growth dimension, which measures and controls the components of intellectual capital. The second is the financial dimension, which determines the total intellectual capital of the organization. The research discusses - deeply - the enhanced role of intellectual components increasing many types of values proposition in order to satisfy targeted customer segments. It describes the two kinds of the intellectual capital reports; the periodic reports, and the last report - prepared yearly. It also explains the Egyptian Accounting standard connected to the subject. Finally, the research, investigates- on details - the treatment of the intellectual capital components inside the Telecom Egypt Company.

ISSN: 2090-5327