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Intellectual capital سرمایه فکری
- 2. ﮔﻴﺮﺩ ﻣﻲ ﺍﻧﺠﺎﻡ ﺣﺴﺎﺑﺪﺍﺭﻱ ﻣﺤﺘﺮﻡ ﻛﺎﺭﺷﻨﺎﺳﺎﻥ ﺗﻮﺳﻂ ﺻﻨﺎﻳﻊ ﻭ ﻫﺎ ﺑﻨﮕﺎﻩ ﺩﺭ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﮔﺬﺍﺭﻱ ﺍﺭﺯﺵ.ﺍﻳﺪﻩ ﻭﺍﻗﻊ ﺩﺭ
ﺗﺨﺼﺼﻲ ﻧﻴﺮﻭﻱ ﺍﺯ ﺍﺳﺘﻔﺎﺩﻩ ﻟﺰﻭﻡ ﻭ ﺣﻮﺯﻩ ﺍﻳﻦ ﺩﺭ ﺍﻃﻼﻋﺎﺕ ﺍﻓﺰﺍﻳﺶ ﻣﻄﺎﻟﻌﻪ ﺍﻳﻦ ﺍﺻﻠﻲﺩﺍﺭﻭﺳﺎﺯﻱ ﻛﺎﺭﺷﻨﺎﺱ ﻭﺑﺮﺍﻱ
ﺑﻮﺩ ﺩﺍﺭﻭﺳﺎﺯﻱ ﺷﺮﻛﺘﻬﺎﻱ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﮔﺬﺍﺭﻱ ﺍﺭﺯﺵ ﻣﺤﺎﺳﺒﻪ.ﻭ ﻋﺒﺎﺭﺍﺕ ﻣﻔﻬﻮﻡ ﻣﻌﺮﻓﻲ ﺑﻪ ﺑﻴﺸﺘﺮ ﻣﻘﺎﻟﻪ ﺍﻳﻦ ﺩﺭ
ﻧﺎ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺍﺻﻼﺣﺎﺕﻣﭘﺮﺩﺍﺧﺘﻪ ﻠﻤﻮﺱﺷﺪﻩﻛﻨﺪ ﻓﺮﺍﻫﻢ ﻋﻼﻗﻤﻨﺪﺍﻥ ﺑﻴﺸﺘﺮ ﻣﻄﺎﻟﻌﻪ ﺑﺮﺍﻱ ﺭﺍ ﺯﻣﻴﻨﻪ ﺗﺎ
ﻣﻮﺳﺴﺎﺕ ﻭ ﺷﺮﻛﺘﻬﺎ ﺗﻤﺎﻣﻲﺑﺎﺷﻨﺪ ﻣﻲ ﺳﺮﻣﺎﻳﻪ ﻧﻮﻉ ﺩﻭ ﻭﺍﺟﺪ:ﻧﺎﻣﻠﻤﻮﺱ ﻳﺎ ﺯﻣﻴﻦ ﻭ ﻣﻜﺎﻥ ﺻﻨﺪﻟﻲ ﻭ ﻣﻴﺰ ﻣﺎﻧﻨﺪ ﻣﻠﻤﻮﺱ
ﻭ ﺭﺍﻳﺖ ﻛﭙﻲ ،ﺍﺧﺘﺮﺍﻋﺎﺕ ﻣﺎﻧﻨﺪ...
ﺳﺮﻣﺎﻳﻪﻧﺎﻣﺤﺴﻮﺱ ﻫﺎﻱIntangible Assets
ﻛﻨﻨﺪ ﻣﻲ ﺑﻨﺪﻱ ﻃﺒﻘﻪ ﺭﺍ ﻧﺎﻣﺤﺴﻮﺱ ﺳﺮﻣﺎﻳﻪ ﻧﻮﻉ ﺩﻭ ﻣﻌﻤﻮﻻ:
Identifiable intangibleﺷﻨﺎﺳﺎﻳﻲ ﻗﺎﺑﻞ ﺳﺮﻣﺎﻳﻪ
Unidentifiable intangibleﺷﻨﺎﺳﺎﻳﻲ ﻗﺎﺑﻞ ﻏﻴﺮ ﺳﺮﻣﺎﻳﻪ
ﻭ ﻓﻜﺮﻱ ﻧﺸﺎﻧﻬﺎﻱ ، ﺛﺒﺖ ﺣﻖ ،ﺍﺧﺘﺮﺍﻋﺎﺕ ﺣﻖ ، ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺷﺎﻣﻞ ﺷﻨﺎﺳﺎﻳﻲ ﻗﺎﺑﻞ ﻫﺎﻱ ﺳﺮﻣﺎﻳﻪ...ﺑﺎﺷﻨﺪ ﻣﻲ
ﺷﻨﺎﺳﺎﻳﻲ ﻏﻴﺮﻗﺎﺑﻞ ﻫﺎﻱ ﺳﺮﻣﺎﻳﻪ:ﻳﺎ ﺳﺮﻗﻔﻠﻲ ﺁﻧﻬﺎ ﻣﻬﻤﺘﺮﻳﻦ ﺍﺯGood Willﺑﺎﺷﺪ ﻣﻲ
Prepared by: Nasim Hakimiha
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- 6. ﺳﺮﻣﺎﻳﻪﻓﺮﺩﻱ ﺷﺎﻳﺴﺘﮕﻲ ﺣﻮﺯﻩ ﺩﺭ ﺍﻧﺴﺎﻧﻲ(Human Capital)
ﺍﻳﺠﺎﺩ ﺳﺒﺐ ﻛﻪ ﺍﺳﺖ ﺳﺎﺯﻣﺎﻧﻲ ﺍﻓﺮﺍﺩ ﻓﺮﻫﻨﮕﻲ ﻭ ﻣﻬﺎﺭﺗﻲ ﺗﺤﺼﻴﻠﻲ ﻛﻴﻔﻲ ﻫﺎﻱ ﻭﻳﮋﮔﻲ ﺍﺯ ﺍﻱﻣﺠﻤﻮﻋﻪﺍﺭﺯﺵ
ﮔﺮﺩﺩ ﺳﺎﺯﻣﺎﻥ ﺑﺮﺍﻱ ﺍﻓﺰﻭﺩﻩ.ﺑﺎﺷﻨﺪ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻣﻨﺎﺑﻊ ﻓﻜﺮ ﻭ ﺭﻭﺡ ﻣﻨﺰﻟﻪ ﺑﻪ ﺗﻮﺍﻧﻨﺪﻣﻲ ﻛﻪ.
)ﻗﻮﺍﻧﻴﻦ ﺩﻭﻡ ﻓﺼﻞPIC/Sﺑﻪ ﺩﺍﺭﻭﺳﺎﺯﻱ ﺻﻨﺎﻳﻊ ﺩﺭ ﺭﺍ ﭘﻴﻮﺳﺘﻪ ﻭ ﺻﺤﻴﺢ ﺁﻣﻮﺯﺷﻬﺎﻱ ﻟﺰﻭﻡ ﻭ ﺩﺍﺷﺘﻪ ﭘﺮﺳﻨﻞ ﺑﻪ ﺍﺧﺘﺼﺎﺹ
ﺗﻮﻟﻴﺪ ﺑﻬﻴﻨﻪ ﺍﺻﻮﻝ ﺍﺭﻛﺎﻥ ﺍﺯ ﻳﻜﻲ ﻋﻨﻮﺍﻥ)GMP(ﺩﺍﻧﺪ ﻣﻲ(
PIC/S: Pharmaceutical Inspection Convention and - Pharmaceutical Inspection Co-operation Scheme
ﺩﺍﺭﻭﻳﻲ ﺑﺎﺯﺭﺳﻲ ﻫﺎﻱ ﻫﻤﻜﺎﺭﻱ ﻃﺮﺡ ﺩﻓﺘﺮ
GMP: Good Manufacturing Practice -ﺗﻮﻟﻴﺪ ﺑﻬﻴﻨﻪ ﺭﻭﺷﻬﺎﻱ
Prepared by: Nasim Hakimiha
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- 7. ﺳﺎﺧﺘﺎﺭﻱ ﺳﺮﻣﺎﻳﻪﺩﺍﺧﻠﻲ ﺳﺎﺧﺘﺎﺭ ﺣﻮﺯﻩ ﺩﺭ(Structural Capital)
ﺍﺳﺖ ﺳﺎﺯﻣﺎﻥ ﺩﺭ ﻣﻮﺟﻮﺩ ﺩﺍﻧﺶ.ﺩﺍﺭﺩ ﺗﻌﻠﻖ ﺷﺮﻛﺖ ﻛﻞ ﺑﻪ ﺳﺮﻣﺎﻳﻪ ﺍﻳﻦ.ﺩﻳﮕﺮﺍﻥ ﺑﺎ ﻭ ﻛﺮﺩ ﺑﺎﺯﺁﻓﺮﻳﻨﻲ ﺭﺍ ﺁﻥ ﺗﻮﺍﻥ ﻣﻲ
ﻛﺮﺩ ﻣﺒﺎﺩﻟﻪ.ﺍﺟﺮﺍﻳﻲ ﻫﺎﻱﺩﺳﺘﻮﺭﺍﻟﻌﻤﻞ ،ﺳﺎﺯﻣﺎﻧﻲ ﻧﻤﻮﺩﺍﺭﻫﺎﻱ ،ﺩﺍﺩﻩ ﭘﺎﻳﮕﺎﻫﻬﺎﻱ ﺑﺮﮔﻴﺮﻧﺪﻩ ﺩﺭ ﻛﻪ(SOPs)
ﻓﺮﺍﻳﻨﺪﻫﺎ(Procedures)ﻫﺎﺍﺳﺘﺮﺍﺗﮋﻱ ،( Quality manual, Quality Policy)ﺑﻪ ﻭ ﺍﺟﺮﺍﻳﻲ ﻫﺎﻱﺑﺮﻧﺎﻣﻪ ،
ﺍﺳﺖ ﺑﺎﺷﺪ ﺍﺵﻣﺎﺩﻱ ﺍﺭﺯﺵ ﺍﺯ ﺑﺎﻻﺗﺮ ﺳﺎﺯﻣﺎﻥ ﺑﺮﺍﻱ ﺁﻥ ﺍﺭﺯﺵ ﻛﻪ ﺁﻧﭽﻪ ﻫﺮ ﻛﻠﻲ ﻃﻮﺭﺩﺍﺭﻭﺳﺎﺯﻱ ﺻﻨﺎﻳﻊ ﺩﺭ ﻛﻪ
ﺷﺪﻩ ﺍﺧﺬ ﻫﺎﻱ ﭘﺮﻭﺍﻧﻪ ﺗﻌﺪﺍﺩ ﺑﻪ ﻣﻴﺘﻮﺍﻥ(Product License)ﻫﺎ ﭘﺘﻨﺖ(Patent) ,ﺍﺧﺘﺮﺍﻉ ﺛﺒﺖ ﺣﻘﻮﻕ
)ﻗﻮﺍﻧﻴﻦ ﭼﻬﺎﺭﻡ ﻓﺼﻞPIC/Sﺍﺯ ﻳﻜﻲ ﻋﻨﻮﺍﻥ ﺑﻪ ﺩﺍﺭﻭﺳﺎﺯﻱ ﺩﺭﺻﻨﺎﻳﻊ ﻻﺯﻡ ﻣﺴﺘﻨﺪﺍﺕ ﺗﺸﺮﻳﺢ ﺑﻪ ﻭ ﺩﺍﺷﺘﻪ ﻣﺴﺘﻨﺪﺍﺕ ﺑﻪ ﺍﺧﺘﺼﺎﺹ
ﺗﻮﻟﻴﺪ ﺑﻬﻴﻨﻪ ﺍﺻﻮﻝ ﺍﺭﻛﺎﻥ)GMP(ﺩﺍﻧﺪ ﻣﻲ(
Prepared by: Nasim Hakimiha
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- 8. ﺧﺎﺭﺟﻲ ﺳﺎﺧﺘﺎﺭ ﺣﻮﺯﻩ ﺩﺭ ﺍﻱﺭﺍﺑﻄﻪ ﺳﺮﻣﺎﻳﻪ(Relational Capital)
ﺩﺍﺭﺩ ﻭﺟﻮﺩ ﺩﻳﮕﺮﻱ ﺳﺎﺯﻣﺎﻥ ﻳﺎ ﻓﺮﺩ ﻫﺮ ﺑﺎ ﺳﺎﺯﻣﺎﻥ ﺑﻴﻦ ﻛﻪ ﺍﺳﺖ ﺭﻭﺍﺑﻄﻲ ﻫﻤﻪ ﺷﺎﻣﻞ.ﻭ ﺍﻓﺮﺍﺩ ﺍﻳﻦ
ﻧﻤﺎﻳﻨﺪﮔﺎﻥ ،ﺍﻟﻤﻠﻠﻲ ﺑﻴﻦ ﻭ ﺩﺍﺧﻠﻲ ﻛﻨﻨﺪﮔﺎﻥ ﺗﺄﻣﻴﻦ ،ﻛﺎﺭﻛﻨﺎﻥ ،ﻫﺎﻭﺍﺳﻄﻪ ،ﻣﺸﺘﺮﻳﺎﻥ ﺷﺎﻣﻞ ﺗﻮﺍﻧﻨﺪﻣﻲ ﺳﺎﺯﻣﺎﻧﻬﺎ
ﻭ ﮔﺬﺍﺭﺍﻥﺳﺮﻣﺎﻳﻪ ،ﺍﻋﺘﺒﺎﺭﺩﻫﻨﺪﮔﺎﻥ ،ﺟﻮﺍﻣﻊ ،ﻗﺎﻧﻮﻧﻲ ﻣﻘﺎﻣﺎﺕ ،ﺍﻟﻤﻠﻠﻲ ﺑﻴﻦ ﻭ ﺩﺍﺧﻠﻲ....ﺑﺎﺷﻨﺪ.ﺳﺮﻣﺎﻳﻪ
ﺗﻌﻴﻴﻦ ﻋﺎﻣﻞ ﻳﻚ ﻭ ﺷﻮﺩ ﻣﻲ ﺗﻠﻘﻲ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻋﻤﻠﻴﺎﺕ ﺩﻫﻨﺪﻩ ﺳﺎﺯﻣﺎﻥ ﻭ ﭘﻞ ﻳﻚ ﻋﻨﻮﺍﻥ ﺑﻪ ﻣﺸﺘﺮﻱ
ﺍﺳﺖ ﺑﺎﺯﺍﺭ ﺍﺭﺯﺵ ﺑﻪ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺗﺒﺪﻳﻞ ﺩﺭ ﻛﻨﻨﺪﻩ.ﺷﺮﻛﺘﻬﺎﻱ ﺩﺭ ﺭﻭﺍﺑﻂ ﺍﻳﻦ ﺍﺯ ﻫﺎﻳﻲ ﻧﻤﻮﻧﻪ
ﺍﺯ ﻋﺒﺎﺭﺗﻨﺪ ﺩﺍﺭﻭﺳﺎﺯﻱ:ﻣﻲ ﺗﻮﻟﻴﺪ ﻗﺮﺍﺭﺩﺍﺩ ﻃﺮﻑ ﺷﺮﻛﺘﻬﺎﻱ ، ﺟﺎﻧﺒﻲ ﻣﺤﺼﻮﻻﺕ ، ﺍﻭﻟﻴﻪ ﻣﻮﺍﺩ ﻧﻤﺎﻳﻨﺪﮔﺎﻥ
ﺑﺎﺷﻨﺪ.
ﻭ ﺍﺳﺖ ﺍﻧﺴﺎﻧﻲ ﺳﺮﻣﺎﻳﻪ ،ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺍﺳﺎﺳﻲ ﻭ ﺍﺻﻠﻲ ﺟﺰء ﻣﻬﻤﺘﺮﻳﻦ ﻛﻪ ﮔﻔﺖ ﺗﻮﺍﻥ ﻣﻲ ،ﻛﻠﻲ ﻃﻮﺭ
ﻫﺴﺘﻨﺪ ﺍﻧﺴﺎﻧﻲ ﺳﺮﻣﺎﻳﻪ ﺍﺯ ﺗﺎﺑﻌﻲ ﺩﻳﮕﺮ ﺳﺮﻣﺎﻳﻪ ﺩﻭ.ﺗﻮﺳﻌﻪ ﻭ ﺭﺷﺪ ﺍﻣﻜﺎﻥ ﺍﻧﺴﺎﻧﻲ ﺳﺮﻣﺎﻳﻪ ﺑﺪﻭﻥ ﻭﺍﻗﻊ ﺩﺭ
ﺳﺎﻝ ﺩﺭ ﻛﻪ ﺍﻱ ﻣﻄﺎﻟﻌﻪ ﺍﺳﺖ ﻣﺤﺪﻭﺩ ﻫﺎ ﺁﻥ93ﻣﻘﺎﻳﺴﻪ ﺩﺭ ﺍﻧﺴﺎﻧﻲ ﺳﺮﻣﺎﻳﻪ ﺍﻫﻤﻴﺖ ﺧﺼﻮﺹ ﺩﺭ15
ﻭ ﭘﺘﺮﻭﺷﻴﻤﻲ ﺷﺮﻛﺖ22ﺻﻨﻌﺖ ﺑﺎﺯﺍﺭ ﺭﺳﺪ ﻣﻲ ﻧﻈﺮ ﺑﻪ ﻣﻴﻜﻨﺪ ﻋﻨﻮﺍﻥ ﺷﺪﻩ ﺍﻧﺠﺎﻡ ﺩﺍﺭﻭﺳﺎﺯﻱ ﺷﺮﻛﺖ
ﺍﻳﻦ ﻛﻪ ﺩﻫﺪ ﻧﻤﻲ ﻧﺸﺎﻥ ﺭﺍ ﻛﺎﺭﻛﻨﺎﻥ ﺩﺍﻧﺶ ﻭ ﻫﺎ ﻗﺎﺑﻠﻴﺖ ﺍﺯ ﺍﺳﺘﻔﺎﺩﻩ ﺑﺮﺍﻱ ﺑﻴﺸﺘﺮﻱ ﺗﻼﺵ ﺍﻳﺮﺍﻥ ﺩﺍﺭﻭﺳﺎﺯﻱ
ﮔﺮﺩﺩ ﻣﻲ ﺑﺎﺩﺁﻭﺭ ﺭﺍ ﺍﻧﺴﺎﻧﻲ ﺳﺮﻣﺎﻳﻪ ﺑﺮ ﺩﺍﺭﻭﺳﺎﺯﻱ ﺻﻨﻌﺖ ﺑﻴﺸﺘﺮ ﮔﺬﺍﺭﻱ ﺳﺮﻣﺎﻳﻪ ﻟﺰﻭﻡ ﺍﻣﺮ.
Prepared by: Nasim Hakimiha
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- 9. ﮔﺬﺍﺭﻱ ﺍﺭﺯﺵValuing
ﻭ ﺧﺪﻣﺎﺕ ، ﻛﺎﻻﻫﺎ ﭘﻮﻟﻲ ﻳﺎ ﻣﺒﻠﻐﻲ ﻣﻌﺎﺩﻝ ﺍﺯ ﻋﺒﺎﺭﺗﺴﺖ ﺗﻌﺮﻳﻒ ﻃﺒﻖ...ﺧﺮﻳﺪ ﻗﺎﺑﻞ ﻗﻴﻤﺖ ﻳﺎ ﭼﻴﺰﻱ ﺑﻬﺎﻱ ﻣﻮﻗﺖ ﺗﻌﻴﻴﻦ ﻳﺎ
ﺍﺳﺖ ﭼﻴﺰﻱ ﻣﻮﺟﻮﺩﻳﺖ ﺍﺭﺯﺵ ﺁﻭﺭﺩﻥ ﺑﺪﺳﺖ ﺩﻳﮕﺮ ﻣﻌﻨﺎﻱ ﺩﺭ ﻭ ﻓﺮﻭﺵ ﻭ.
ﺭﻭﺷﻬﺎﻱﺳﺮﻣﺎﻳﻪ ﮔﻴﺮﻱ ﺍﻧﺪﺍﺯﻩﻓﻜﺮﻱIntellectual Capital measurement Method
ﺭﻭﺷﻬﺎﻱﻣﺴﺘﻘﻴﻢﺳﺮﻣﺎﻳﻪﻓﻜﺮﻱ(Direct Intellectual Capital Methods)
ﺭﻭﺷﻬﺎﻱﺑﺎﺯﺍﺭﮔﺬﺍﺭﻱﺳﺮﻣﺎﻳﻪ(Market Capitalization Methods)
ﺭﻭﺷﻬﺎﻱﺑﺎﺯﺩﻩﺩﺍﺭﺍﻳﻴﻬﺎ( Return on Assets Methods)
ﺭﻭﺷﻬﺎﻱﻛﺎﺭﺗﻬﺎﻱﺍﻣﺘﻴﺎﺯﻱ(Scorecard Methods)
Prepared by: Nasim Hakimiha
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- 10. ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻣﺴﺘﻘﻴﻢ ﺭﻭﺷﻬﺎﻱ(Direct Intellectual Capital Methods)
ﺁﻧﻬﺎ ﺩﻫﻨﺪﻩ ﺗﺸﻜﻴﻞ ﻣﺨﺘﻠﻒ ﻋﻨﺎﺻﺮ ﺷﻨﺎﺳﺎﻳﻲ ﻭﺳﻴﻠﻪ ﺑﻪ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻳﺎ ﻧﺎﻣﺸﻬﻮﺩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﭘﻮﻟﻲ ﺍﺭﺯﺵ ﺑﺮﺁﻭﺭﺩ
ﮔﺬﺍﺭﻱﺳﺮﻣﺎﻳﻪ ﺑﺎﺯﺍﺭ ﺭﻭﺷﻬﺎﻱ(Market Capitalization Methods)
ﺷﺮﻛﺖ ﺑﺎﺯﺍﺭ ﺍﺭﺯﺵ ﺑﻴﻦ ﺍﺧﺘﻼﻑ ﻛﺮﺩﻥ ﻣﺤﺎﺳﺒﻪ)ﺳﻬﺎﻡ ﺑﺎﺯﺍﺭ ﻗﻴﻤﺖ ﺑﺮﻣﺒﻨﺎﻱ(ﻳﺎ ﺗﻮﺭﻡ ﺑﺎﺑﺖ ﺍﺯ ﺷﺪﻩ ﺗﻌﺪﻳﻞ ﺳﻬﺎﻡ ﺻﺎﺣﺒﺎﻥ ﺣﻘﻮﻕ ﻭ
ﺷﻮﺩﻣﻲ ﮔﺮﻓﺘﻪ ﻧﻈﺮ ﺩﺭ ﻧﺎﻣﺸﻬﻮﺩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﻳﺎ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺍﺭﺯﺵ ﻋﻨﻮﺍﻥ ﺑﻪ ﺟﺎﻳﮕﺰﻳﻨﻲ ﺑﻬﺎﻱ.
ﺩﺍﺭﺍﻳﻴﻬﺎ ﺑﺎﺯﺩﻩ ﺭﻭﺷﻬﺎﻱ( Return on Assets Methods)
ﺍﻳﻦ ﻧﺘﻴﺠﻪ ﺳﺎﻟﻬﺎ ﺁﻥ ﺩﺭ ﺷﺮﻛﺖ ﻣﺸﻬﻮﺩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﻣﻴﺎﻧﮕﻴﻦ ﺑﺮ ﺁﻥ ﺗﻘﺴﻴﻢ ﻭ ﺷﺮﻛﺖ ﺳﺎﻝ ﭼﻨﺪ ﻣﺎﻟﻴﺎﺕ ﺍﺯ ﻗﺒﻞ ﺳﻮﺩﻫﺎﻱ ﻣﻴﺎﻧﮕﻴﻦ ﻣﺤﺎﺳﺒﻪ
ﺷﻮﺩﻣﻲ ﻣﻘﺎﻳﺴﻪ ﺻﻨﻌﺖ ﻣﻴﺎﻧﮕﻴﻦ ﺑﺎ ًﺍﺑﻌﺪ ﻛﻪ ﻧﺎﻣﻨﺪﻣﻲ ﺩﺍﺭﺍﻳﻴﻬﺎ ﺑﺎﺯﮔﺸﺖ ﻧﺮﺥ ﺭﺍ ﻣﺤﺎﺳﺒﻪ.ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﻣﻴﺎﻧﮕﻴﻦ ﺩﺭ ﺭﻗﻢ ﺩﻭ ﺍﻳﻦ ﺗﻔﺎﺿﻞ
ﺁﻳﺪ ﺩﺳﺖ ﺑﻪ ﻧﺎﻣﺸﻬﻮﺩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺍﺯ ﺣﺎﺻﻞ ﺳﺎﻻﻧﻪ ﺩﺭﺁﻣﺪﻫﺎﻱ ﻣﻴﺎﻧﮕﻴﻦ ﺗﺎ ﺷﻮﺩﻣﻲ ﺿﺮﺏ ﻣﺸﻬﻮﺩ.ﺩﺳﺖ ﺑﻪ ﺩﺭﺁﻣﺪ ﻣﻴﺎﻧﮕﻴﻦ ﺍﻳﻦ ﺳﭙﺲ
ﺳﺮﻣﺎﻳﻪ ﻳﺎ ﻧﺎﻣﺸﻬﻮﺩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺍﺭﺯﺵ ﺍﺯ ﺑﺮﺁﻭﺭﺩﻱ ﻃﺮﻳﻖ ﺍﻳﻦ ﺍﺯ ﺗﺎ ﺷﻮﺩﻣﻲ ﺗﻘﺴﻴﻢ ﺑﻬﺮﻩ ﻧﺮﺥ ﻳﺎ ﺳﺮﻣﺎﻳﻪ ﻫﺰﻳﻨﻪ ﻭﺯﻧﻲ ﻣﻴﺎﻧﮕﻴﻦ ﺑﺮ ﺁﻣﺪﻩ
ﺁﻳﺪ ﺩﺳﺖ ﺑﻪ ﻓﻜﺮﻱ.
ﺭﻭﺷﻬﺎﻱﺍﻣﺘﻴﺎﺯﻱ ﻛﺎﺭﺗﻬﺎﻱ(Scorecard Methods)
ﺑﺮﺍﺳﺎﺱ ﺁﻣﺪﻩ ﺩﺳﺖ ﺑﻪ ﻣﻘﻴﺎﺳﻬﺎﻱ ﻭ ﺷﺎﺧﺼﻬﺎ ﻭ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻳﺎ ﻧﺎﻣﺸﻬﻮﺩ ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﻣﺨﺘﻠﻒ ﻋﻨﺎﺻﺮ ﺷﻨﺎﺳﺎﻳﻲ ﻣﺒﻨﺎﻱ ﺑﺮ ﺭﻭﺷﻬﺎ ﺍﻳﻦ
ﺍﺳﺘﻮﺍﺭﻧﺪ ﮔﺮﺍﻑ ﺻﻮﺭﺕ ﺑﻪ ﺁﻧﻬﺎ ﮔﺰﺍﺭﺵ ﻭ ﺍﻣﺘﻴﺎﺯﻱ ﻛﺎﺭﺕ
Prepared by: Nasim Hakimiha
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- 11. ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﮔﺰﺍﺭﺵ( Intellectual Capital Report)
ﺳﺮﻣﺎﻳﻪ ﻭ ﺳﺎﺧﺘﺎﺭﻱ ﺳﺮﻣﺎﻳﻪ ،ﺍﻧﺴﺎﻧﻲ ﺳﺮﻣﺎﻳﻪ ﺷﺎﻣﻞ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺍﺟﺰﺍﻱ ﺧﺼﻮﺹ ﺩﺭ ﺭﺍ ﺷﺮﻛﺖ ﻭﺿﻌﻴﺖ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﮔﺰﺍﺭﺵ
ﺍﻧﺪ ﺷﺪﻩ ﺑﻨﺪﻱ ﺗﻘﺴﻴﻢ ﺩﻳﮕﺮﻱ ﻫﺎﻱ ﺷﺎﺧﺺ ﻭ ﻣﻮﻟﻔﻪ ﺑﻪ ﻧﻴﺰ ﺍﺟﺰﺍ ﺍﻳﻦ ﺍﺯ ﻳﻚ ﻫﺮ ﻛﻪ ﺩﻫﺪ ﻣﻲ ﻧﺸﺎﻥ ﺍﺭﺗﺒﺎﻃﻲ.ﺍﺯ ﻋﺒﺎﺭﺗﻨﺪ ﻫﺎ ﮔﺰﺍﺭﺵ ﺍﻳﻦ:
ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺟﺮﻳﺎﻥ ﮔﺰﺍﺭﺵ( Intellectual Capital Flow Report)
ﺟﺮﻳﺎﻥ ﻧﻮﺳﺎﻥ ﻫﻤﭽﻨﻴﻦ ﻭ ﺳﺎﻝ ﻃﻲ ﺩﺭ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻫﺎﻱ ﻛﺎﻫﺶ ﻭ ﻫﺎ ﺍﻓﺰﺍﻳﺶ ﺩﻫﻨﺪﻩ ﭘﻮﺷﺶ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺟﺮﻳﺎﻥ ﮔﺰﺍﺭﺵ
ﺍﺳﺖ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺧﺎﻟﺺ.ﺷﺪ ﺧﻮﺍﻫﺪ ﺗﻬﻴﻪ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺟﺰء ﻭ ﺷﺎﺧﺺ ﻣﻮﻟﻔﻪ ،ﺷﺎﺧﺺ ﻫﺮ ﺑﺮﺍﻱ ﺍﻃﻼﻋﺎﺕ ﺍﻳﻦ.ﻭ ﺍﺻﻠﻲ ﺍﻫﺪﺍﻑ
ﺷﺪ ﺧﻮﺍﻫﺪ ﻣﺸﺨﺺ ﻫﻤﭽﻨﻴﻦ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺍﺟﺰﺍﻱ ﻭ ﺷﺎﺧﺺ ﻣﻮﻟﻔﻪ ،ﺷﺎﺧﺺ ﻫﺮ ﺑﺮﺍﻱ ﻓﺮﻋﻲ.
ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻳﺎﺩﺩﺍﺷﺖ ﮔﺰﺍﺭﺵ( Intellectual Capital note Report)
ﻳﺎﺗﻮﺿﻴﺢ ﻭ ﻛﺮﺩﻩ ﺗﻜﻤﻴﻞ ﺭﺍ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺟﺮﻳﺎﻥ ﮔﺰﺍﺭﺵ ﻧﻴﺰ ﻭ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﮔﺰﺍﺭﺵ ﺩﺭ ﻣﻮﺟﻮﺩ ﺍﻃﻼﻋﺎﺕ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﺩﺩﺍﺷﺖ
ﺩﺍﺩ ﺧﻮﺍﻫﺪ.ﺍﻗﺪﺍﻣﺎﺕ ﻫﻤﭽﻨﻴﻦ ،ﺍﺭﺯﻳﺎﺑﻲ ﻫﻨﺠﺎﺭﻫﺎﻱ ،ﺷﺮﻛﺖ ﻫﺎﻱ ﻓﻌﺎﻟﻴﺖ ﺩﺭﺑﺎﺭﻩ ﻣﻔﻴﺪﻱ ﺍﻃﻼﻋﺎﺕ ﺣﺎﻭﻱ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﻳﺎﺩﺩﺍﺷﺖ
ﺍﺳﺖ ﺁﻥ ﻛﺎﺭﺑﺮﺍﻥ ﺑﺮﺍﻱ ﻓﻜﺮﻱ ﺳﺮﻣﺎﻳﻪ ﮔﺮﻓﺘﻪ ﺻﻮﺭﺕ.
Prepared by: Nasim Hakimiha
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- 12. ﺍﻓﺸﺎﺳﺮﻣﺎﻳﻪﻓﻜﺮﻱ( Intellectual Capital Disclosure)
ﻣﺮﺣﻠﻪﻧﻬﺎﻳﻲﺩﺭﻣﺪﻳﺮﻳﺖﺳﺮﻣﺎﻳﻪﻓﻜﺮﻱﻓﺮﺍﻳﻨﺪﮔﺰﺍﺭﺷﮕﺮﻱﺁﻥﺍﺳﺖ.ﺍﻓﺸﺎﻱﺍﺭﺯﺵﺳﺮﻣﺎﻳﻪﻓﻜﺮﻱﺗﻮﺍﻧﺪﻣﻲﺩﻻﻳﻞ
ﻣﺨﺘﻠﻔﻲﺩﺍﺷﺘﻪﺑﺎﺷﺪ.ﺍﮔﺮﭼﻪﻫﻤﻪﺍﻳﻦﺩﻻﻳﻞﺟﺰﻭﺍﻫﺪﺍﻑﻛﻠﻴﺪﻱﻫﺴﺘﻨﺪﺍﻣﺎﻫﺪﻑ،ﺍﺻﻠﻲﺗﻬﻴﻪﺍﻃﻼﻋﺎﺕﻣﻔﻴﺪﺑﺮﺍﻱ
ﺳﻬﺎﻣﺪﺍﺭﺍﻥﺳﺎﺯﻣﺎﻥﺍﺳﺖ.ﺳﻬﺎﻣﺪﺍﺭﺍﻥﻧﻴﺰﺩﺍﺭﺍﻱﻧﻴﺎﺯﻫﺎﻱﺍﻃﻼﻋﺎﺗﻲﻣﺨﺘﻠﻔﻲﻫﺴﺘﻨﺪﻛﻪﺭﻭﻳﻪﺷﺮﻛﺖﺑﺎﻳﺪﺑﺮﻣﺒﻨﺎﻱﺍﻓﺸﺎﻱ
ﺁﻥﺩﺳﺘﻪﺍﺯﺍﻃﻼﻋﺎﺗﻲﺑﺎﺷﺪﻛﻪﺑﺘﻮﺍﻧﻨﺪﻧﻴﺎﺯﻫﺎﻱﺍﻃﻼﻋﺎﺗﻲﮔﺮﻭﻩﺑﻴﺸﺘﺮﻱﺭﺍﺗﺄﻣﻴﻦﻛﻨﺪ.ﺳﺮﻣﺎﻳﻪﻓﻜـﺮﻱﻣﻮﺭﺩﻋﻼﻗﻪ
ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭﺍﻥﻭﺍﻋﺘﺒﺎﺭﺩﻫﻨﺪﮔﺎﻥﺍﺳﺖﻭﺍﻓﺸﺎﻱﺁﻧﻬﺎﺩﺭﺗﺼﻤﻴﻢﮔﻴﺮﻱﺍﻳﻦﺩﻭﮔﺮﻭﻩﻧﻘﺶﺑﺮﺟﺴﺘﻬﺎﻱﺭﺍﺍﻳﻔﺎﻣﻲﻛﻨﺪ.
ﻛﻨﻨﺪﮔﺎﻥﺍﺳﺘﻔﺎﺩﻩﺍﺯﺍﻃﻼﻋﺎﺕﻣﺮﺑﻮﻁﺑﻪﺳﺮﻣﺎﻳﻪﻓﻜﺮﻱﺷﺎﻣﻞﮔﺮﻭﻫﻬﺎﻱﺯﻳﺮﺷﻮﺩﻣﻲ:ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭﺍﻥ،ﺗﺤﻠﻴﻞﮔﺮﺍﻥ،ﻣﺎﻟﻲ،
ﻛﺎﺭﻛﻨﺎﻥﻭﺳﺎﻳﺮﺍﻓﺮﺍﺩﻣﻲﺷﻮﺩ.ﻣﻄﺎﻟﻌﺔﺍﺟﺰﺍﻱﺳﺮﻣﺎﻳﺔ،ﻓﻜﺮﻱﻣﺸﺨﺺﻛﺮﺩﻛﻪﺭﺍﺑﻄﺔﻣﻨﻔﻲﻭﻣﻌﻨﺎﺩﺍﺭﻱﺑﻴﻦ،ﺳﻮﺩﺁﻭﺭﻱ
ﻓﺮﺻﺖﺭﺷﺪﻭﻋﻤﺮﺷﺮﻛﺖﺑﺎﺍﻓﺸﺎﻱﺳﺮﻣﺎﻳﺔﺍﻧﺴﺎﻧﻲﻭﺟﻮﺩﺩﺍﺭﺩ.ﺩﺭﺧﺼﻮﺹﺍﻓﺸﺎﻱﺳﺮﻣﺎﻳﺔﻣﺸﺘﺮﻱﻭﺳﺮﻣﺎﻳﺔ
ﺳﺎﺧﺘﺎﺭﻱ،ﻧﻴﺰﻧﺘﺎﻳﺞﻣﺒﻴﻦﻭﺟﻮﺩﺭﺍﺑﻄﺔﻣﺜﺒﺖﻭﻣﻌﻨﺎﺩﺍﺭﺑﻴﻦﻓﺮﺻﺖﺭﺷﺪﻭﻋﻤﺮﺷﺮﻛﺖﻭﺭﺍﺑﻄﺔﻣﻨﻔﻲﻭﻣﻌﻨﺎﺩﺍﺭﺑﻴﻦ
ﺍﻫﺮﻡﻣﺎﻟﻲﻭﺍﻓﺸﺎﻱﺳﺮﻣﺎﻳﺔﻣﺸﺘﺮﻱﻭﺳﺮﻣﺎﻳﺔﺳﺎﺧﺘﺎﺭﻱﺍﺳﺖ.
Prepared by: Nasim Hakimiha
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