Intangible Assets Monitor
External Structure Indicators
Internal Structure Indicators
Competence
Indicators
Indicators of Growth/Renewal
Profitability per Customer.
Organic Growth.
Image Enhancing Customers.
Indicators of Growth/Renewal
Investment in IT.
Structure-Enhancing Customers.
Indicators of Growth/Renewal
Number of Years in the Profession.
Level of Education.
Training and Education Costs.
Marking.
Competence Turnover.
Competence-Enhancing Customers.
Indicators of Efficiency
Satisfied Customers Index.
Sales per Customer.
Win/Loss Index.
Indicators of Efficiency
Proportion of Support Staff
Values/Attitudes Index
Indicators of Efficiency
Proportion of Professionals.
Leverage Effect.
Value Added per Employee.
Value Added per Professional.
Profit per Employee.
Profit per Professional.
Indicators of Stability
Prportion of Big Customers.
Age Structure.
Devoted Customers Ratio.
Frequency of Repeat Orders.
Indicators of Stability
Age of the organization.
Support Staff Turnover.
Rookie Ratio.
Seniority.
Indicators of Stability
Professionals Turnover.
Relative Pay.
Seniority.
See examples in Celemi�s and WM-data�s Annual Reports for 1995 and Celemi's Annual Report for 1999.
On the surface, the Intangible Assets Monitor looks similar to Kaplan/Norton�s Balanced Score Card. There are however big differences. Read more about the BSC and IAM here.
The Intangible Assets Monitor can be integrated in the management information system. The Monitor itself should not exceed one page. It should be accompanied by a number of comments. Only a few of the suggested indicators in this chapter should be selected. The most important areas to cover are growth/renewal, efficiency and stability. The purpose is to get a broad picture, so one or two indicators in each category should be designed.
We are interested in indicators that indicate change, i.e. growth, and renewal as well as efficiency and stability measures. The indicators in the following chapters are suggestions and examples, which must be adjusted to the reality of each company. They do not fit all companies or all circumstances. The Monitor can be used to design a management information system or to make an Audit.