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Author
Kryszczuk Aleksandra (Uniwersytet Ekonomiczny we Wrocławiu)
Title
Wartość aktywów niematerialnych w koncepcji strategicznej karty wyników
The Value of Intangible Assets Based on Balanced Scorecard Concept
Source
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2009, nr 58, s. 203-209, tab., bibliogr. 8 poz.
Issue title
Systemy zarządzania kosztami i wynikami
Keyword
Strategiczna Karta Wyników, Wartości niematerialne, Teoria ekonomii
Balanced Scorecard (BSC), Intangible asset, Economic theory
Note
summ.
Abstract
Celem artykułu było zaprezentowanie podjętej przez P.S. Kaplana i D.P. Nortona próby pomiaru wartości aktywów niematerialnych przedsiębiorstwa, zawartej w koncepcji strategicznej karty wyników. (fragment wstępu)

Changes in business environment cause that employees' skills, IT systems, and organizational cultures are worth far more to many companies than their tangible assets. Measuring the value of intangible assets consists of estimating how closely aligned those assets are to the company's strategy. The paper refers to the concepts and tools of the Balanced Scorecard, which presents a way to systematically measure the alignment of the company's human, information, and organization capital - what is called strategic readiness and without which company's strategy cannot succeed. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
Bibliography
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  1. Kaplan R.S., Norton D.P., Having trouble with your strategy? Then map it, "Harvard Business Review", September- October 2000.
  2. Kaplan R.S., Norton D.P., Measuring the strategic readiness of intangible assets, "Harvard Business Review", February 2004a.
  3. Kaplan R.S., Norton D.P., Strategiczna karta wyników. Jak przełożyć strategią na działanie, PWN, Warszawa 2006.
  4. Kaplan R.S., Norton D.P., The balanced scorecard: measures that drive performance, "Harvard Business Review", January- February 1992.
  5. Kaplan R.S., Norton D.P., The Strategy Map: Guide to Aligning Intangible Assets, "Strategy & Leadership" 2004b.
  6. Michalak J., Pomiar dokonań - od wyniku finansowego do Balanced Scorecard, Difin, Warszawa 2008.
  7. Nita B., Rachunkowość w zarządzaniu strategicznym przedsiębiorstwem, Oficyna a Wolters Kluwer Business, Kraków 2008.
  8. Simons R., Performance Measurement & Control Systems for Implementing Strategy, Prentice Hall Upper Saddle River, New Jersey 1999.
Cited by
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ISSN
1899-3192
Language
pol
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