Capital immatériel
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The balanced scorecard is a strategic planning and management system that is used extensively in business and industry, government, and nonprofit organizations worldwide to align business activities to the vision and strategy of the organization, improve internal and external communications, and monitor organization performance against strategic goals. It was originated by Drs. Robert Kaplan (Harvard Business School) and David Norton as a performance measurement framework that added strategic non-financial performance measures to traditional financial metrics to give managers and executives a more 'balanced' view of organizational performance.
What is the Balanced Scorecard?
La methode Balanced Scorecard de Robert Kaplan et David Norton tableau de bord prospectif ou equilibré
Le principe du Balanced Scorecard en quelques mots
Un article de Wikipédia, l'encyclopédie libre. Une immobilisation incorporelle est un actif non monétaire identifiable et d'utilisation durable sans substance physique, qui permet à l'entreprise d'avoir une certaine pérennité.
Immobilisation incorporelle
Les comptes sociaux ne donnent qu’une image réductrice de l’entreprise.
Comment évaluer le capital immatériel ?
8 Forms of Capital | AppleSeed Permaculture
A whole system of economic understanding ©Copyright 2011 Ethan Roland & Gregory Landua
Monetizing Intangible Capital
The following video series was recorded at the Future Of Money and Technology Summit in San Francisco on February 28, 2011.
La Cour des comptes vient de publier son rapport annuel de certification des comptes de l’État pour l’année 2010. Ce rapport montre les progrès réalisés dans la qualité de la production des comptes. Pour son premier exercice de certification en 2006, la Cour des comptes avait relevé 13 réserves.
