[PDF] Methods for Measuring Intangible Assets



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THE CONTRIBUTION OF SKANDIA NAVIGATOR IN INTANGIBLES MEASUREMENTS

The Skandia Navigator consider five different perspectives: financial focus, customer focus, process focus, human capital focus and innovation focus For each perspective the authors L Edvinsson and Malone, uses four different indicators to measure the performance of each above mentioned perspectives; cumulative (direct measures, generally



Corporate Social Responsibility at Skandia Sweden

Skandia was established in 1855 and was listed on the Stockholm Stock Exchange from 1863 to 2006 Skandia has been an international insurance company from the start, with operations in Europe, the Americas, Asia and Australia Operations have always been in areas concerning long-term financial security and welfare



An Innovative Model for Measuring Intellectual Capital

long-run survival The BSC is merely supplementary in balancing the traditional perspectives by adding non-financial perspectives Skandia Navigator Skandia appointed Leif Edvinsson as director of Intellectual Capital Edvinsson developed a dynamic and holistic IC reporting model named the Navigator



- Applicable Types of Performance Measurements for Strategy

from several different perspectives: consultants, academics, and case companies The theoretical framework is adopted as a model for combining concepts of performance- and service management, while the empirical study encompasses KappAhl and Skandia AFS performance measurement systems The emphasis is put on different types of performance



Intellectual Capital and Valuation: Challenges in the

Assets Monitor (Sveiby, 1997) and Skandia’s Value Scheme (Edvinsson and Malone, 1997) Each of these reporting frameworks will be briefly discussed below Balanced Scorecard The Balanced Scorecard views business unit performance from four perspectives: financial, customer, internal business process, and, learning and growth All four perspectives



Measurement Systems - Washington State University

introduced which matched strategically focused business perspectives with a balanced set of measures Examples include Skandia’s Navigator Model, Kaplan and Norton’s Balanced Scorecard, and the Performance Prism Another approach was to take business excellence



Selection of Supply Chain Performance Measurement Frameworks

approaches as it practiced by the Skandia Insurance Co Ltd through special method called Skandia Navigator (SN) It focuses on the strategic intents similar to BSC [16] The main difference between the BSC and SN is the combination of Skandia navigator’s human perspective with the other four BSC perspectives [17]



Methods for Measuring Intangible Assets

It seems that Skandia's share price, for a while at least, benefited from the company being one of the pioneers in IC reporting according to presentations made by Skandia managers during the boom years in 1999 - 2000 However, those, who bought Skandia shares based on their IC supplements back then were looking at losses amounting to 90 in 2002

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