Home
Bertrand Duperrin's Library tagged → View Popular, Search in Google
"On ne peut pas envisager d’améliorer la place de l’humain dans l’entreprise sans changer la fonction Ressources Humaine. De la même façon, rien ne changera si on ne change pas la dénomination de la personne chargée de piloter cette évolution. Mais transformer le Directeur des Ressources Humaines en Directeur du Capital Humain cela implique quoi ?"
-
Aujourd’hui parler de Ressources Humaines est dépassé. Hier, cette expression de Ressources Humaines est venue remplacer celle d’Administration du Personnel
-
Nous sommes entrés dans un monde industriel, commercial et administratif où l’humain tend à se faire rare. A ce titre de rareté, l’humain n’est plus un facteur de production, il est devenu un investissement stratégique dans le capital immatériel de l’entreprise
- 8 more annotation(s)...
"I guess it’s time to talk about Accounting for Intangible Assets: There is Also an Income Statement by Stephen Penman. When this new paper first came out from the Center for Excellence in Accounting & Security Analysis at Columbia University, I decided to ignore it as an apology for current accounting standards–which are completely inadequate for the knowledge era.
But now the paper is getting more attention so I feel the need to answer it."
-
- Intangible asset is a “speculative notion” – This is a common problem for accountants. They cannot see an intangible so how can it be real?
- “Intangible assets involve using assets jointly” – This is a related problem. The utility of intangibles is related to their use in a system. (This is why we help companies model their IC as a system)
- The cost of intangibles “would be hard to identify” – This I don’t buy. Every day, accountants make a distinction between money spent on current operations (an expense) versus money spent on building future capacity (an investment).
- “Establishing an amortization schedule would typically be quite speculative” – He’s right. It would be. It’s one of the key reasons why we cannot create new accounting standards…yet.
Penman’s argument explains all the reasons that intangibles cannot and should not be booked to a balance sheet today. These include:
-
But if I were an investor or an analyst, I would still ask the question: How are you spending your money on future capacity? How does your annual intangible capital expenditure break down?
"Like all other Investing, Invest in Social Business based on Market Research. Just as you would invest in your personal finances based on your family size, age, and market conditions you should be spending in social business with the same industry knowledge. With limited budgets, the corporate Social Strategist (read report) faces a spending dilemma. In 2010, the average annual social business budget at enterprise-class corporations was a mere $833,000. Now, Altimeter Group is publishing spending and deal size averages based on social business maturity for corporations to finally benchmark and cross-check their own spending efforts."
"Avec une certaine taille, l’entreprise se dote d’un département Formation voir d’une Direction de la formation. Certains créent de véritables Universités d’Entreprise, pour prendre en charge le développement des compétences des collaborateurs. Leur mission à chacune est finalement d’optimiser le retour sur investissement formation. En effet, dans une économie de la connaissance, il vaut mieux voir la formation comme un investissement (business) plutôt qu’un budget (réglementaire)."
-
Une étude montre que les entreprises investissaient en gros 80% de leurs moyens sur ce qui représente que 20% de la valeur ajoutée : les sessions présentielles de formation.
-
Une autre a montré que 70% de ce que l’on sait sur un poste de travail vient des discussions avec ses pairs, ses collaborateurs et managers
- 2 more annotation(s)...
Selected Tags
Related Tags
humanresources (2)- humancapital (2)
- administration (1)
- change (1)
- competencies (1)
- balancesheet (1)
- chro (1)
- intangiblecapital (1)
- intangibleassets (1)
- accounting (1)
- relationshipcapital (1)
- socialmedia (1)
- assessment (1)
- budget (1)
- spendings (1)
- management (1)
- socialnetworks (1)
- knowledgeeconomy (1)
- training (1)
Top Contributors
Groups interested in investment
-
MK CHIN
At present, there is a growi...
Items: 70 | Visits: 70
Created by: avegael espina
-
Finance (banking & investment)
Items: 27 | Visits: 60
Created by: sussex cdec
Diigo is about better ways to research, share and collaborate on information. Learn more »
Join Diigo