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Financial Performance Measurement for the 21st Century
內容大綱
In this article, the authors -- both of McKinsey & Company -- propose a bold idea: that organizations everywhere should completely redesign their internal financial performance measurements for the digital age. The time has come, they argue, for organizations to take measure of the real engines of wealth creation in the 21st century: the knowledge, relationships, reputations and other 'intangibles' created by talented people. Companies create wealth by converting these raw intangibles into the institutional skills, patents, brands, software, customer bases, intellectual capital and networks that increase profits per employee and returns on invested capital. The authors show how intangibles are true 'capital' in the sense that they produce real cash returns, and how a firm can get started in changing its systems to reflect the realities of modern wealth creation. The article is an excerpt from the authors' book, Mobilizing Minds: Creating Wealth from Talent in the 21st Century Organization (McGraw-Hill, 2007).