价值工程
價值工程
개치공정
VALUE ENGINEERING
2014年
8期
15-16
,共2页
智力增值系数%智力资本%价值增值
智力增值繫數%智力資本%價值增值
지력증치계수%지력자본%개치증치
value added intellectual coefficient%intellectual capital%value added
本文通过分析Pulic模型、智力增值系数(VAIC)和其与其他业绩衡量指标之间的关系深入剖析了智力增值系数的真正含义。结果表明智力增值系数中的智力资本、人力资本和结构资本与Skandia导航仪和智力资本研究界一般所定义的含义不同,并且VAIC不是用来量度智力资本的价值,而是量度智力资本所创造的价值,是一种从利益相关者角度来衡量价值创造的业绩衡量指标,是对现有的业绩衡量方法的补充。
本文通過分析Pulic模型、智力增值繫數(VAIC)和其與其他業績衡量指標之間的關繫深入剖析瞭智力增值繫數的真正含義。結果錶明智力增值繫數中的智力資本、人力資本和結構資本與Skandia導航儀和智力資本研究界一般所定義的含義不同,併且VAIC不是用來量度智力資本的價值,而是量度智力資本所創造的價值,是一種從利益相關者角度來衡量價值創造的業績衡量指標,是對現有的業績衡量方法的補充。
본문통과분석Pulic모형、지력증치계수(VAIC)화기여기타업적형량지표지간적관계심입부석료지력증치계수적진정함의。결과표명지력증치계수중적지력자본、인력자본화결구자본여Skandia도항의화지력자본연구계일반소정의적함의불동,병차VAIC불시용래량도지력자본적개치,이시량도지력자본소창조적개치,시일충종이익상관자각도래형량개치창조적업적형량지표,시대현유적업적형량방법적보충。
The true meaning of value added intellectual coefficient is analyzed in-depth through exploring Pulic model, value-added intellectual coefficient (VAIC) and relationship between VAIC and other performance measurement. The results showed that intellectual capital, human capital and structural capital in VAIC are different from their meaning of Skandia Navigator. Moreover, VAIC is not intended to measure the value of intellectual capital, but measure value created by intellectual capital. VAIC from the perspective of stakeholders to measure value creation, is a performance measure, so it can complement the existing performance measurement method.