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This paper aims to analyze the companies’ view about the financial valuation of intangibles relevance and its influence on corporate performance. Based on the theory of resources, the role of intangibles in business competitiveness is justified. The traditional factors of production have become secondary, while the success is primarily based on the development and utilization of intangible resources. One of the main problems in managing the intangibles appears to be that, there is a general lack of information about them. Therefore, financial valuation of intangibles will result in significant benefits to the organization that will help determine business strategy, process design as well providing competitive advantage. It follows the hypothesis of this work, the greater known about their intangibles and the greater sensitivity to the financial valuation of them, the better performance. To achieve this objective, a field study is done, doing telephone calls to Basque Country companies’ financial managers. 相似文献
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The approach in this paper is based on the principles of action research and rapid prototyping. The paper shows the current status of a ‘bottom-up’ research process dedicated to continuously developing and improving management instruments that suit the requirements of small and medium-sized enterprises (SMEs): pragmatic, easy-to-use and generating direct practical benefit. As a result, this paper links the concept of intangibles to the practical strategy development process in SMEs. The integration shown concerns several challenges: (1)?Integrate the internal and external perspective on intangibles, and, by that, link the concept of intellectual capital (IC) as a resource-based view with the concept of customer value as a market-based view. (2)?Integrate the theoretical concept of IC with a methodology for comprehensive strategy development. (3)?Integrate the formulation and implementation of business strategies taking into account the actual practice in SMEs. 相似文献
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以无形资产为核心的价值创造系统 总被引：7，自引：0，他引：7
在知识经济时代,无形资产成为企业价值创造的主要驱动因素。本文以价值网络理论为基础,认为企业是由利益相关者的专用性投资形成的网络。价值网络包含了个体、组织、组织间和社会不同的网络层次,知识等资源在网络不同层次的积累沉淀形成了无形资产。无形资产的价值驱动要素通过网络各层次间的相互嵌入和价值交换而相互联系,形成了以无形资产为核心的企业价值创造系统。 相似文献
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根据本文对创新型中小企业财务危机的界定,选取创业板62家企业为样本,其中40家财务健康企业和22家财务危机企业,随机选定42家企业作为训练样本,20家企业作为测试样本.在传统的BP神经网络模型的基础上,结合创新型中小企业的特点,选取20个影响企业安危的指标,通过利用SPSS进行F检验和T检验筛选具有显著作用的15个指标,在此基础上创建财务危机预警体系,并对模型算法进行trainbpx算法改进,最后通过实例证明该改进的BP模型能够较好地预测企业真实的财务状况. 相似文献
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上市公司财务预警模型——Y分数模型的实证研究 总被引：59，自引：0，他引：59
本文采用了统计方法中的主成分分析法，通过对我国上市公司财务危机状况的实证研究，建立了上市公司财务预警模型——Y分数模型，并通过本次研究中选择的样本指标，初步确定了企业财务状况评价区域，为企业预测财务危机提供了一种科学可行的预测方法。 相似文献
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Enrique Claver-Cortés Hipólito Molina-Manchón Patrocinio Zaragoza-Sáez 《知识管理研究与实践》2013,11(2):184-195
The intellectual capital-based view of the firm along with the literature about family firms serve as the basis for the present paper, which seeks to elaborate an intellectual capital model that can be applied to family firms. More precisely, our study identifies the main intangibles usually owned by family firms classifying those intangibles into human capital, structural capital and relational capital. In addition, the paper provides empirical evidence and gives examples of these intangibles through the analysis of external data from international family firms. The research question that we are trying to answer is: Which intangibles are owned by family firms for the mere fact of being family firms? Knowing the nature of the intangibles inherent to family firms can help improve their management, making the most of the intellectual capital owned by these firms when it comes to exploit their knowledge strengths. 相似文献
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发展中国家的专利战略:韩国的启示 总被引：10，自引：0，他引：10
本文是基于中国DVD和摩托车行业案例分析所做的研究。虽然在这些行业中国已经成为“世界工厂”，但他们面临的状况并不乐观。最近同行的外国公司陆续指出中国厂家侵犯知识产权。产生这个问题的根本原因是中国企业的技术能力薄弱。因而提高技术能力是根本的、战略性的解决方法。除此之外，中短期的策略也是必不可少的，本文主张，加强专利战略的研究和实施，并通过研究在专利战略方面很有成效的韩国的经验，导出对中国企业的启示。 相似文献
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基于和谐管理理论的企业危机管理研究 总被引：4，自引：0，他引：4
随着经营环境的复杂多变,企业危机已成为一种常态,危机管理已成为企业及理论界最关注的热门话题之一.现有的危机管理理论众多,从危机的预防到各职能危机的应对应有尽有,但这些理论关注的往往只是危机管理的某一方面,对企业危机管理的动态性和整体性把握不够,难以为复杂多变的实际问题提供系统可行的指导.针对这一现状,结合企业危机的基本特点,引入致力于多变环境下复杂管理问题求解的和谐管理理论,对企业危机管理的内在机理进行了深入系统的分析.在和谐管理理论系统指导的基础上,给出了解决企业危机问题的一般框架,为企业危机管理提供了一条新思路. 相似文献
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Although intellectual capital (IC) is the most important factor determining the economic growth, the literature on country-level IC is not quite enough, and more advances are required to improve the assistance to policy makers in the knowledge era. There are different approaches to measuring and managing intangibles, which opens research opportunities and offers new tools to manage IC. This paper contributes to identify, select, and classify models to evaluate and manage intangibles at the country level. The models were identified through a systematic literature review. They were analyzed and compared using cluster analysis. The results show that the models can be grouped into two main categories according to origin and structure. Despite the differences among the models, the reports tend to converge, because of which the decision about which model to choose can be based on pragmatic issues, such as availability of data, previous knowledge, and complexity of reports. 相似文献
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近年来,中国石油工程服务企业快速兴起并形成一定规模,为中国出现跨国性质的国际化石油工程技术服务公司奠定了基础。本文通过选取了国内5家较有实力的上市石油工程技术服务公司和斯伦贝谢、贝克休斯、哈里伯顿共8家企业,运用灰色理论分析国内石油服务企业与国外三大石油服务企业在经济危机前和危机中的绩效对比,找出中国石油服务企业与国际石油公司的差距。 相似文献
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分权型集团子公司之间的竞争往往陷入囚徒困境,必须借助集团的力量约束子公司的行为,引导子公司脱离危机,通过合作方式实现自身和集团利益最大化。通过对子公司无序竞争的博弈分析,提出集团可以从惩罚和激励两个方面约束子公司的行为,并对惩罚和激励的力度进行了求解。 相似文献
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本文认为,日本的世界500强企业整体上具有长寿、掌握核心科技、均衡发展等特征。日本企业的经营实践告诉我们：掌握核心技术是企业发展的基石,行业的均衡发展是增强国力、抵御危机的途径,企业需要历史的积淀等。 相似文献
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在传统能源战略导致国际能源危机和低碳产业逐步兴起与发展的背景下,中国的光伏产业得到了迅速发展,然而近三年美国、欧洲和印度等国先后抡起光伏“双反大棒”,使中国光伏企业举步维艰.文章通过分析相关数据创建评价光伏产业竞争力的指标体系和模型,运用熵值法对中国光伏产业竞争力进行量化分析,找出差距,从而为提升中国光伏产业竞争力提供决策依据. 相似文献
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Patrocinio Zaragoza-Sáez Enrique Claver-Cortés Bartolomé Marco-Lajara Mercedes Úbeda-García 《知识管理研究与实践》2016,14(4):489-501
Knowledge creation is one of the most important dynamic capabilities that firms can use to develop new assets, which can represent the basis for future innovations. Within a context of growing globalisation, the acquisition and creation of knowledge is one of the main objectives sought with international expansion. The consideration of intellectual capital within the knowledge creation process in subsidiaries offers an innovative way to undertake knowledge management practices in multinationals. Theoretical and empirical works can be found in the literature about intellectual capital. However, very few studies link intellectual capital to knowledge creation in multinationals. Seeking to fill this gap, the purpose of this paper is to develop and test a model that includes the main intangibles belonging to structural and relational capital that can influence knowledge creation in Spanish subsidiaries of foreign multinational firms belonging to high-technology and knowledge-intensive sectors. Theoretical, empirical and managerial contributions result from this paper. 相似文献
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This paper addresses the marketing approaches adopted by Knowledge-Intensive Business Services (KIBS) companies, whose main production factor and outcome is knowledge. Given the key role that client-provider cognitive interactions play in the provision of such services, the study adopts the conceptual framework of Service-Dominant (S-D) logic, that the recent literature considers being fully in line with the core characteristics of KIBS companies. Starting from the assumption that service is the fundamental basis of any economic exchange, this logic suggests a shift from the traditional ‘market to’ approach, which has been developed for tangible goods, to a ‘market with’ approach, where customers and providers collaborate along the whole marketing process. The research was carried out by means of a multiple case study of 20 small computer services companies in Italy, and aimed to understand if (and to what extent) the marketing initiatives of such companies are consistent with the S-D logic, and to discuss the major challenges that they have to face in order to follow the new logic. 相似文献
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上市公司投资者关系战略研究 总被引：1，自引：0，他引：1
投资者关系战略是上市公司战略管理的重要内容,对提高公司的核心竞争力起着非常关键的作用.本文重点剖析了投资者关系战略的三大战略功能：提升公司长期战略利益、促进资本营销和化解公司危机,分析了上市公司实施投资者关系战略的流程,通过对多家上市公司的实证与案例分析,证实投资者关系战略实施能够促进上市公司与投资者之间的良性关系,提高上市公司的信誉度,最终实现投资者价值的最大化。 相似文献