Invisible Balance Sheet - Sveiby Knowledge Management

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THE INVISIBLE BALANCE SHEET Key indicators for accounting, control and valuation of know-how companies
Contents FORWORD CHAPTER 1 The Know-How Company and its Annual Report The know-how company, a definition The annual report needs more information The purpose of the annual report The purpose of external analysis CHAPTER 2 Capital and the Business Concept Individual capital - the individual’s professional competence Structural capital - competence tied to the organisation Finance capital The focus varies The business concept Know-how is industrialised CHAPTER 3 Individual Capital Individual capital - man’s own competence Revenue people - individual capital’s most important resource Educational level Average number of years in the profession Proportion of revenue persons in the company Education = investment in know-how capital Classification by competence Classification by level of customer responsibility CHAPTER 4 Structural Capital Five examples of structural capital From agency to “professional organisation” 7 9 9 11 12 13 15 15 16 18 19 20 21 23 23 24 25 25 25 25 26 24 28 28 30
Page 4 and 5: F *, ., ..+ . . . 4 .“: ,.. .’:
Page 6 and 7: CONTENTS The know-how company’s b
Page 8 and 9: who contributed to the chapter on c
Page 10 and 11: I I t KAPITEL I 10 “Clients” or
Page 12 and 13: “The know-how company’s annual
Page 14 and 15: KAPITEL I 14 clear picture of the s
Page 16 and 17: KAPITEL II 16 because it is primari
Page 18 and 19: 18 “The Agency” Four Types of K
Page 20 and 21: 20 The Compan ‘s Three Types of c
Page 22 and 23: KAPITEL II 22 The consultant accoun
Page 24 and 25: Proportion of revenue people 50 n O
Page 26 and 27: Number of days’ education/RP The
Page 28 and 29: KAPITEL N 28 CHAPTER IV Structural
Page 30 and 31: “It is the consultancy compan s s
Page 32 and 33: “There are three cornerstones to
Page 34 and 35: 34 Taken together, the number of ch
Page 36 and 37: KAPITEL IV 36 efficient forms of bo
Page 38 and 39: 38 Three important processes To giv
Page 40 and 41: KAPITEL IV 40 @ our I strategic kno
Page 42 and 43: 42 CHAPTER V Customer Capital An im
Page 44 and 45: KAPITEL v 44 of customer capital pr
Page 46 and 47: KAPITEL V 46 warning. Many firms sy
Page 48 and 49: The top five customers’ percentag
Page 50 and 51: 50 Traditional yardsticks are not s
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52 Value added Bj6rn Borg The Value
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Profit margin~alue added, “/ 0 Th
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Years empbyecl/RP J nobody leaves,
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Number of RP empfoyed less than a y
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KAPITEL VII 60 how companies in the
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62 etc. The new investment is of a
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KAPITEL VIII 64 The importance of c
Page 66 and 67:
CHAPTER IX Valuation and Analysis o
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KAPI’I’EL IX 68 financial indic
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70 Profit requirements and distribu
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KAPMEL IX 72 were. (Cap Gemini boug
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KAPITEL IX 74 backwards from the yi
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76 Schedule for valuing quoted knom
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78 3 OTHER KEY INDICATORS FOR QUOTE
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I 1 KAPITEL X so company, while the
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KAPITEL X 82 Pronator AB 1988 Viak
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CHAPTER XII The Know-How Company’
Page 86 and 87:
KAPITEL XI 88 These figures should
Page 88 and 89:
How much @ TrelMor ‘s, Datatronic
Page 90 and 91:
KAPITEL XI it can perhaps be assume
Page 92 and 93:
94 The know-how company’s balance
Page 94 and 95:
KAPITEL XII 96 CHAPTER XII Appendic
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KAPITEL XII 98 and profitability. V
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100 Deeper values Titles, credit ca
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KAPITEL XII 102 Angpanneforeningen
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KAPITEL XII 104 The computer consul
Page 104 and 105:
106 to say the least. Indeed, Progr
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KAPITEL XII 108 its competitors. Fo
Page 108 and 109:
110 the company’s consultants sho
Page 110 and 111:
112 tax is 25%, the required post-
Page 112 and 113:
KAPITEL XII 114 than the sector ind
Page 114 and 115:
116 situation, are to be found amon
Page 116 and 117:
118 Not so international While Swed
Page 118 and 119:
120 The stockbrokers From an Affars
Page 120 and 121:
122 examples of how new needs are c
Page 122 and 123:
KAPITEL XII 124 More and more broke
Page 124 and 125:
KAPITEL XII 126 .——. . . Aud Bo
Page 126 and 127:
128 Profitability of the advertisin
Page 128 and 129:
130 Staff turnover in the advertisi
Page 130 and 131:
K4PITEL XII 132 says it should be.
Page 132 and 133:
KAPITEL Xlll 134 Customer relations
Page 134 and 135:
KAPITEL XIII 136 Profit margin This
Page 136 and 137:
KAPITEL XIII 138 Value added per re
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Invisible Balance Sheet - Sveiby Knowledge Management

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