Knowledge Balance Sheet is a systematic inventory of knowledge and activities to its development, management and exploitation.

It covers

• Human capital ... Qualities and qualifications of employees. eg skills, abilities, skills, motivation
• Capital Structure ... Structures to carry out the business. for example, processes, infrastructure, R & D, knowledge, culture
• Relational capital ... Relations processes, external groups and individuals. eg relationships with customers, suppliers, partners, share / stakeholder, external engagement, image

The knowledge balance sheet is the central tool for all executives

Knowledge balance sheets are

• Universities in Austria for a statutory requirement
• not yet standardized,
• a tool for the future of society,
• create transparency for the management and

Knowledge of accounting standards are

• Human Resources Strategy,
• Business development;
• M & A,
• Basel II
• Employee and Organizational Development

The Knowledge Balance sheet 2.0

Business standards and a smooth interaction with Controlling require that the knowledge stock is a real balance sheet!

Knowledge Balance sheet differs from ...

• Financial balance
• Assets equivalent to the knowledge resources of the company
• Capital does not correspond to the human capital
• Investment in line with what the company has made to the knowledge resources to strengthen
• Profitability is the benefits that by strengthening the knowledge resources has
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• Knowledgemanagement
• Knowledge can only be managed if you know what you know and what we do not know about this condition is a Knowledge Balance Sheet. The Knowledge Balance Sheet is a management tool

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• In contrast to BSC
• The knowledge balance sheet focuses on collecting and evaluating the intellectual capital, strategic development and external communications