BERLINER BALANCED SCORECARD EMPLOYEE PERSPECTIVE

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1、DR.PROF.WILLHELMSCHMEISSER;LYDIACLAUSEN;MARTINALUKOWSKYBERLINERBALANCEDSCORECARD:EMPLOYEEPERSPECTIVEDOWNLOADFREETEXTBOOKSATBOOKBOON.COMNOREGISTRATIONNEEDEDBerlinerBalancedScorecard:TheEmployeePerspectiveContentsContents1.Introduction32.DeterminationoftheEmployeeProfitContribution62.1Interpre

2、tationoftheEmployeeProfitContribution62.2ProjectiontotheEmployeeCashFlow82.3CapitalBudgeting-relatedSummarytothePotentialValueofEmployeesrespectivelyHumanResourceCapital92.4Possibleapplicationandinterpretationoftheresults113.Hierarchyofindicesofthepotentialperspective‘employees’124.Summary:B

3、erlinerBalancedscorecardApproach15ListofSources16what‘smissinginthisequation?YoucouldbeoneofourfuturetalentsPleaseclicktheadvertmaeRsKinteRnationaLteChnoLogY&sCienCePRogRammeAreyouabouttograduateasanengineerorgeoscientist?Orhaveyoualreadygraduated?Ifso,theremaybeanexcitingfutureforyouwithA.

4、P.Moller-Maersk.www.maersk.com/mitasDownloadfreeebooksatBookBooN.com2BerlinerBalancedScorecard:TheEmployeePerspectiveIntroductionThe‘BerlinerBalancedScorecard’approachdemonstratesthattheperspectivesoftheBalancedScorecardarelinkableandthateachofthemcanbecalculated.Atthesametime,theapproachfa

5、cesthechallengetoquantifyhumanresourcecapital.1.IntroductionToday,withintheeraofglobalisation,therecognitionandevaluationofintangibleassetsaccordingtoIAS/IFRSorratherofhumancapitalisontheagenda,atleastsinceJanuary1st,2005.Nevertheless,humanresourceaccountingisaratheryoungresearcharea,whichs

6、tillhastoproveitself.Inpracticethisisconsideredasachallenge.Businessteamsincompaniesarebeginningtofacethisfinance-andcapitalmarket-orientedaswellaspersonnelmanagementtask.Currently,theworkinggroup‘IntangibleAssetsinAccounting’oftheSchmalenbach-GesellschaftfürBetriebswirtschafte.V.isdemandin

7、gan‘IntellectualPropertyStatement’inordertocompletethecompanies’annualreport.Especiallyforthe‘HumanResourceCapital’anumberofindices,usefulforinvestors,isrequired.Backgroundistheconsiderationofhumancapitalasavaluedriver,whichisresponsibleforthecompany’ssu