通过对无形资产管理的系统审查,为公司创造价值提供一个理论框架
Vinícius Jaques Gerhardt1, Julio Cezar Mairesse Siluk1, Ismael Cristofer Baierle1
1Department: Industrial Engineering Graduate Program, University/Institution: Federal University of Santa Maria, Santa Maria, Brazil.
Evaluation and program planning
|October 8, 2024
概括
本研究开发了一个框架,用于管理诸如声誉和创新之类的无形方面,以增强组织价值创造. 它将这些方面分为关键战略因素和可测量的指标,用于实际应用.
科学领域:
- 商业和管理的管理和管理.
- 组织研究 组织研究
背景情况:
- 组织越来越多地依赖无形资产来创造价值.
- 有效管理这些资产对于获得竞争优势至关重要.
- 现有的文献缺乏统一的框架来分类和管理无形资产.
研究的目的:
- 开发一个理论框架来识别和管理无形方面.
- 根据它们对组织价值创造的贡献来分类这些方面.
- 为学术研究和管理实践提供结构化的方法.
主要方法:
- 按照一个定义的协议进行了系统的文献审查.
- 使用Mendeley软件管理和分析了3152个已识别的文章.
- 非物质方面被分为层次:FPV,CSF和指标.
主要成果:
- 提出了一个对无形方面的分类框架.
- 该框架将无形资产分为第一阶级价值集 (FPV),关键成功因素 (CSF) 和指标.
- FPV包括声誉,创新,绩效,合法性和知识,由15个CSF和35个指标进一步详细说明.
结论:
- 开发的框架为理解无形资产管理提供了理论和管理方面的影响.
- 它强调了分析和监测当代组织中无形方面的关键重要性.
- 该研究提供了一种结构化的方法,用于利用无形资产来推动价值创造.
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