Authors: Wan-jun Deng, Qing-pu Zhang
Addresses: School of Management, Harbin Institute of Technology, P.R. China. ' School of Management, Harbin Institute of Technology, P.R. China
Abstract: Intellectual Capital (IC) is a core resource which decides on the competitive ability of enterprises, so the microcosmic evaluation of enterprises| IC is essential. However, there exist the serious defects of weak objectivity and weak time effectiveness in current IC evaluations. Therefore, this paper tries to establish a more correct and operable microcosmic evaluation model of enterprises| IC. The model is established from the new perspective of the DuPont system and it is applied with the method of DuPont analysis. The model can assess IC operation by analysing IC differences to instruct IC management. Finally, it is proved by the case study that the model achieves the microcosmic evaluation of objectivity and time efficiency and it can be universally applied to instruct IC management.
Keywords: intellectual capital; DuPont system; evaluation models; microcosmic evaluation.
International Journal of Learning and Intellectual Capital, 2009 Vol.6 No.1/2, pp.136 - 155
Published online: 01 Dec 2008 *Full-text access for editors Access for subscribers Purchase this article Comment on this article