Report on Work Completed to Date
annuncio pubblicitario
GLI INTANGIBILI NELL’ECONOMIA D’AZIENDA E LA LORO RAPPRESENTAZIONE IN BILANCIO Prof. Stefano Zambon Università di Ferrara e WICI Aula Magna 2, Dipartimento di Economia, Università di Messina Messina, 3 maggio 2017 1 BALANCE SHEET ON JANUARY 31, 1399 BALANCE SHEET ON JANUARY 31, 1399 STATEMENT OF PROFIT and LOSS, JULY 11, 1397 – JANUARY 31, 1399 “The substantial foundation of the industrial corporation is its immaterial assets” Thorstein Veblen, 1904 The Intangibles-Tangible Widening Gap The Intangibles Revolution: U.S. Private Sector Investment in Tangible and Intangible Capital (relative to Gross Value Added), 1977-2014 16% Intangible investment rate 14% 12% 10% 8% Tangible investment rate 6% Intangible investment rate Tangible investment rate 4% 1977 1982 1987 1992 1997 2002 2007 2012 Source: Carol Corrado & Charles R. Hulten Intangible investment dominates £ billion nominal UK Market Sector investment 250 200 150 Intangible Tangible 100 50 0 1990 1995 2000 2005 2010 2011 Knowledge investment by firms for future returns: - Software, Creative works, R&D, Designs, Business organisation / processes, Workplace skills, Reputation / brands Source; UK Investment in Intangible Assets and IPRs, Haskel et al., 2014 Value is more than financial Source: OCEAN TOMO LLC January,1,2015 Valore di mercato Capitale finanziario Capitale intellettuale Capitale umano Capitale strutturale Capitale di clienti Cultura Capitale organizzativo Capitale di innovazione Proprietà intellettuali Capitale di processi Beni intangibili Fonte: Intellectual Capital Report, Skandia, 1998. La disaggregazione del valore di mercato
