Potential of value systems according to the VAIC™ method Online publication date: Sun, 06-Jul-2003
by Manfred Bornemann
International Journal of Technology Management (IJTM), Vol. 18, No. 5/6/7/8, 1999
Abstract: After having found an empirical correlation between balance sheet data and expenditure for the Intellectual Potential of a company on a macro level, we are now examining the employability of the Value Added Intellectual Potential method (VAIP / VAIC™) to the micro level. Therefore, we use a process organisation oriented approach to classify intra-company actions, which are the base for a more detailed analysis. With the help of the VAICল method and the Value Added Chain Matrix, we hope to develop a new consciousness of managing intangible assets.
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