Keywords: intellectual potential, intellectual capital, new economy, value added, indicator, benchmark, value chain, human resources, knowledge management
Potential of value systems according to the VAIC™ method
After having found an empirical correlation between balance sheet data and expenditure for the Intellectual Potential of a company on a macro level, we are now examining the employability of the Value Added Intellectual Potential method (VAIP / VAIC™) to the micro level. Therefore, we use a process organisation oriented approach to classify intra-company actions, which are the base for a more detailed analysis. With the help of the VAICল method and the Value Added Chain Matrix, we hope to develop a new consciousness of managing intangible assets.