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Intellectual Capital : IC

Intellectual Capital : IC. Group 3: Tipada Subhasean 562132039 Nongluk Charoeschai 562132040 Nerisa Wangkarat 562132050. The emerging of IC : Why?. 1. Financial indicators give illusion signals. ตัวเลขทางบัญชีไม่ได้ชี้วัดทุกอย่าง เช่น ค่า maintenance, know-how capital

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Intellectual Capital : IC

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  1. Intellectual Capital : IC Group 3: TipadaSubhasean 562132039 NonglukCharoeschai 562132040 NerisaWangkarat 562132050

  2. The emerging of IC : Why? • 1. Financial indicators give illusion signals. ตัวเลขทางบัญชีไม่ได้ชี้วัดทุกอย่างเช่น ค่า maintenance, know-how capital • 2. the difference between market value and book value : มูลค่าธุรกิจในตลาดกับมูลค่าทางบัญชีแตกต่างกัน • 3. The need of transparency business reportingby global standardized measurement (IC) : เป็นยุค One World และยุคข้อมูลข่าวสาร คนต้องการการายงานผลประกอบการที่โปร่งใส ชัดเจน โดยมีตัวชี้วัดที่เป็นมาตรฐาน คือ IC • 4. The increasing demand of ICT : ธุรกิจเห็นความสำคัญของ ICT มากขึ้น (มีการซื้อ/สร้างระบบโครงสร้างพื้นฐานด้าน ICT, applications)

  3. Resource-based View & Knowledge-based View • IC focused on intangible resources which come from core competence but considered only the most important for competitive advantage. • IC believes that the main resources to compete with others are intangible resource thus the standardized report of intangible resources will make the organization improve its performance in the right way.

  4. Definition of IC : characteristics • 1. Intangible : invisible, difficult to understand but can be recognized (by IC) • 2. Unique : create value • 3. IC makes it possible to communicate • 4. Both human & non-human : beyond the brain & beyond the finance “IC : what are the resources and how to access & use it”

  5. IC background • 1. Division finance and accounting (1890) • 2. Human Resource : HR (1960) • 3. the main competitive advantage is invisible assets : IC (1980)

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