The Internal Quantitative Evaluation Model of IC Based on DuPont System

摘要：

Intellectual capital (IC) has become the company core resource. Facing the defects of weak objectivity and time-effectiveness,which exist in current IC quantitative evaluation,by analyzing inherent relation among the ICs factors,this paper,in terms of DuPont system,establishes an internal quantitative evaluation model of enterprise IC towards managers. This model is universal,not only regarding IC as an integral whole,but also considering different levels of factors. Then the model is analyzed by DuPont analysis,which both ensures the evaluation result is objective and time-efficient and can reveal the reason of value creation,effectively helping to manage IC.

关键词： intellectual capital DuPont system evaluation model

作者: Deng Wan-jun Zhang Qing-pu

作者单位: School of Management,Harbin Institute of Technology,P. R. China

会议类型: 国际会议

会议名称: The First International Conference on Management Innovation(ICMI 2007)(管理创新会议)

会议地点: 上海

会议语种:英文

页码: 1140-1146

在线出版日期: 2007-06-04（万方平台首次上网日期，不代表论文的发表时间）