10.4 Оценка активов структурного капитала предприятия
Структурный капитал (СК), являясь проявлением организационного потенциала предприятия, включает: систему менеджмента, организационную структуру предприятия, корпоративную культуру.
Оценка активов структурного капитала (СК) осуществляется по его компонентам, т. е. производится оценка:
- системы менеджмента;
- гибкости организационной структуры предприятия;
- уровня корпоративной культуры.
Оценить роль и влияние организационной структуры компании, ее административно-управленческого персонала на создание добавленной стоимости — весьма сложная задача.
Многие рутинные операции, управленческие процедуры (оформление контрактов, заказов, накладных, сбор и обработка информации, внутрифирменная отчетность и другая подобная деятельность), не выступающие в роли товара, стоят немалых денег. Объективных критериев для определения ценности таких операций не существует, и компании, продающие свои услуги по реорганизации других предприятий, пользуются методикой, которая по косвенным признакам позволяет определить, насколько эффективно предприятие использует нематериальные интеллектуальные фонды в целях собственного развития.
В основе методики лежит гипотеза о том, что размер добавленной стоимости эквивалентен изменениям на предприятии, как и технология, которая по определению есть пооперационный процесс изменений одних (входящих) элементов, которые переходят в другие, — новый продукт (выходящий), имеющий более высокую ценность.
Нет изменений — нет и добавленной стоимости. Если информация изменилась или ее стало больше, следовательно, создана добавленная стоимость.
Измеряя количество новой или измененной информации, согласно данной гипотезе, можно давать приближенную оценку влияния организационной структуры (организационного ресурса) на деятельность предприятия.
Таким образом, стоимостная оценка структурного капитала (организационной структуры, организационного ресурса) может быть дана на основе вклада организационного ресурса в добавленную стоимость.
Корпоративная культура — элемент структурного капитала и определяется как образ действий, характерный для организации. Она включает признаваемые всеми работниками прогрессивные ценности, идеалы, обычаи, ритуалы. Отсюда вытекают функции корпоративной культуры:
1) регламентирующая, регулирующая поведение работников предприятия;
2) познавательная (познание и усвоение корпоративной культуры работником на этапе его адаптации в коллективе);
3) мировоззренческая (корпоративные ценности превращаются в ценности каждого работника;
4) коммуникационная (корпоративные ценности обеспечивают взаимопонимание и взаимодействие работников).
Обобщенными индикаторами уровня развития корпоративной культуры выступают:
• фактическая реализация функций корпоративной культуры на предприятии;
• наличие миссии, целей организации;
• рейтинг предприятия (компании), публикуемый в средствах массовой информации по результатам исследований; имидж; наличие сертификата качества по международным стандартам ISO и др.
 | ... | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | ... |
| Книжный магазин Большой выбор книг в интернет-магазине |
| Бюджетирование Ресурсное и финансовое планирование при составлении бюджета предприятия |
| План производства Оптимизация многовариантного производства при ресурсных ограничениях |
| Себестоимость Калькулирование плановой и фактической себестоимостей продукции и услуг |
| Финансовый анализ Анализ бухгалтеской отчетности в MS Excel в документы MS Word |
| Самиздат Статьи и публикации наших партнеров |
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