摘要 |
<p>A balance sheet and method for measuring intellectual capital includes identifying one or more intellectual capitals (25) to be measured, wherein the intellectual capital (25) comprises human capital (30), structural capital (35), and external capital (40). A set of metrics that are present within the identified intellectual capitals (25) are selected. Values are assigned to the set of selected metrics. The set of valued metrics are scaled, wherein the scaled metrics are operable to be mathematically associated. The identified intellectual capitals (25) are quantified based on the scaled metrics.</p> |