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Intellectual Capital Statement

June 2007

IMPRINT:

Business & Development Learning Institute – BDL Institute -

51, rue Saint Charles 78000 Versailles - France

Valérie GUIMARD – Jean Fabien MEROC – Corad LEMAIRE

June 2007

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Content:

Preface ... 2

Summary... 4

1

Business Model ... 6

1.1

System Boundaries ... 6

1.2

Value Creation Model... 6

1.3

External Business Environment ... 7

1.4

Strategic Objectives... 8

2

Status Quo of Intellectual Capital... 9

2.1

Definitions... 9

2.1.1

Human Capital ... 9

2.1.2

Structural Capital... 10

2.1.3

Relational Capital ... 11

2.2

Assessment ... 12

2.2.1

Human Capital ... 12

2.2.2

Structural Capital... 13

2.2.3

Relational Capital ... 14

3

Development of Intellectual Capital... 15

3.1

Strengths and Weaknesses ... 15

3.2

Weighting ... 17

3.3

Fields of intervention ... 19

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Intellectual Capital Statement 2007

Preface

Intellectual Capital Statement – Made in Europe

To obtain competitive advantage in Europe, it is crucial for small and medium sized enterprises (SMEs) to utilise knowledge efficiently and to enhance their innovation potential. Furthermore, reporting those intangible assets systematically to customers, partners and investors, as well as creditors has become a critical success factor. Thus, managing their specific “intellectual capital” (IC) becomes increasingly important for future-oriented organisations. Conventional balance sheets and controlling instruments are not sufficient any more, because intellectual capital like specific Know-How and good business relations are not considered so far. The Intellectual Capital Statement (ICS) is an instrument to assess, to report and to develop the intellectual capital of an organisation.

Due to the emerging need to cover intellectual capital the project InCaS “Intellectual Capital Statement – Made in Europe” had been initiated by the European Commission in course of the Sixth Framework Programme. The InCaS project is lead by the European SME association CEA-PME, Brussels, and Fraunhofer IPK Division Corporate Management, Berlin. The collective research project aims to make the existing international experiences applicable for European SMEs. In France the ICS implementation in 5 pilot-SMEs, one of which is BDL Institute, is coordinated by AFDEE.

The participating SMEs are to be qualified to take stock of their specific intellectual capital quickly and in a cost-effective way. Furthermore they should be enabled to edit and communicate the results towards important decision-makers. Thereby the acquisition of customers, partners and new employees is supported and furthermore the access to debt and equity capital is facilitated.

Below the ICS-model is illustrated and the main terms are explained in order to enhance the understandability of the following report.

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ICS structural Model

The ICS structural model serves as the frame for the following analysis of intellectual capital and can be described as follows: The strategy including an analysis of the possibilities and risks in the external business environment provides the basis for the ICS. Based on these considerations the SME derives measures regarding the different dimensions of its intellectual capital.

Human capital includes competences, skills and motivation of the employees. The structural capital comprises all organisational and infrastructural instruments, which support the management and the employees in carrying out efficient business processes. The relational capital comprises the relationships to customers, suppliers and other partners as well as to the public.

The ICS reveals the actual value of the intellectual capital regarding its potential to support accomplishing the SME’s strategic objectives, production of goods and services and finally achieving business success. Thereby the significance of single IC factors is reflected, revealing the strengths and weaknesses and the highest potential for intervention.

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Intellectual Capital Statement 2007

Summary

Le BDL Institute est un centre Ressources et de Formation qui accompagne les individuels et les organisations à la conduite de leur projet via la formation.

Centre Ressources : espace d’accueil, de rencontres et d’échanges ouvert à tout porteur de projet (information, orientation et mise en relation pour l’entreprenariat)

Equipe Ressources : Consultants et formateurs pour accompagner l’entrepreneur - porteur de son projet

Pôle “Formation tertiaire” :

« L’accompagnement au changement avec la conduite d’un projet» est une prestation de service “global”, intégrant notamment le Conseil, l’évaluation et des actions de formation.

Opérateur reconnu dans les réseaux « Emploi »,« Formation professionnelle » et réseaux d’Affaires depuis 2000, installé dans des locaux adéquates à Versailles.

Les objectifs sont d’offrir des prestations de qualité, via un modèle économique rentable, sur un territoire « de proximité » Ile de France Ouest. Ce Service doit être développé avec des ressources internes et externes via le réseau.

Soutenir l’entreprenariat – faciliter l’accès ou le retour à l’emploi – aider à la création ou reprise d’entreprise – et accompagner les candidats à l’évolution de leur métier sont des thèmes porteurs, qu’un prestataire de services tel que BDL institute peut traiter dans les prochaines années.

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Summary (English version)

BDL Institute is a Resource and training Center which supports individuals and organisations in their project management through training.

Resource center : welcome, meeting and exchange space, open to anyone dealing with a project (information, orientation and getting contact for entrepreneurship)

Coaching team: Consultants and trainers to support the entrepreneur in handling his project

Service training center :

“Coaching in carrying out change and new project” is a provision of a “global” service, mainly integrating consulting, training action evaluation.

Acknowledged operator in networks such as Employment, professional training as well as in business networks, BDL has moved into adapted premises in Versailles since 2000.

The objectives are to offer Quality provisions of a service, through a profitable economic model, over the Ile de France West neighbouring territory. This service has to be developed involving internal and external resources through the network.

Supporting entrepreneurship – facilitating getting a first job or getting back to work – helping company creation or taking over – and following candidates to succeed in evolving in their job – are promising themes that a provider of services such as BDL Institute can deal with in the years to come.

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Intellectual Capital Statement 2007

Business Model

1.1 System

Boundaries

Specification of the

organization (System

boundaries)

• BDL Institute (except for educational and vocational training related to “Education Nationale” degrees, considered as past activities)

1.2 Value

Creation

Model

Created Value

How do you create value?

Full offer for Companies reception through following product families targeting equipment or personel :

HR Consulting

- Individual and organization advising support in putting into practice the 2004 reform related to professional training * Information and consulting about the plan of action * Plan of action support

* Support in carrying out training provision of a service

- Coaching and assistance to integration and back-to-employment process Training - Need detection - Training Engineering - Realization Skill assessment - Languages - Word processing - Assessment statement

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ID

Title of BP

Definition

BP1 Sales Economic intelligence (necessary watch to carry out consulting, training offers and tests)

Anticipation of HR market needs

Influence networks and participation in pilot experiences

All current rule knowledge and incidence of their evolution to anticipate their taking into account.

Strategy tool subscription

BP2 Prod 1 :

HR Consulting

Setting of adapted action plans in relationship with financers.

Individual support from a professional to a life project. DOJO method. Professional integration or reintegration help.

BP3 Prod 2 : Training

Training realization.

- Specification book conception

- Trainer selection and purchase

- Training

- Evaluation and feedback BP4 Prod 3 :

Skill assessment

Skill assessment session organisation using aknowledged official tests:

- Adapted logistics setting for each type of test

- Agreements and respect of the norms, expected by the label owner.

- Result feedback

BP5 Support Finance, sales administration, Quality, Hiring, Management, Internal communication, Purchase.

1.3 External Business Environment

External business environment

Which chances and risks will have an effect on your company? Opportunities:

• Regulation evolution.

• New permanent needs

• Difficult employment market

• Growing demand for English mastering and related certifications. Risks:

• Regulation evolution

• Market response inertia compared to new regulations.

• Strong dependence towards ETS (TOEIC, TOEFL Ibt owner) and short term contract (6 months to 1 year).

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Intellectual Capital Statement 2007

1.4 Strategic

Objectives

Main strategic objectives

Where do you want to position your organization in the long-run? What is the primary objective, what are secondary objectives?

• HR support development.

• Becoming an acknowledged assessment and training center.

• Developing specialized departments to increase efficiency

• Succeeding in transforming the company (new process setting)and allowing the emergence of new leaders in each department in order, for the manager, to focus on new offer creation.

• Succeeding in attracting and fidelizing customers sent by test organizations.

• Increasing turnover and profitability.

• Developing European partnerships (trainee, teacher exchanges…)

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2 Status Quo of Intellectual Capital

2.1 Definitions

2.1.1 Human Capital

Human Capital is the generic term for the competences, skills and motivation of the employees. The Human Capital of the organisation comprises all qualities and professional skills the employee brings into the organisation. It is ”owned” by the employee and leaves along with him the organisation.

List of BDL human capital factors with corresponding definitions

HC-1 Professional Competence Compétences professionnelles

The expertise gained within the organisation or in the employee's career, professional training, higher education, training courses

and seminars, as well as practical work experiences gained on-the-job.

HC-2 Social Competence Compétences sociales

The ability to get on well with people, communicate and discuss

in a constructive manner, nurturing trust-enhancing behaviour

in order to enable a comfortable co-operation.

Furthermore the learning ability, the self-conscious handling of critique and risks as well as the creativity and flexibility of individual employees are embraced in the term "social competence" HC-3 Employee Motivation Motivation des employés

The motivation to play a part within the organisation, to take on

responsabilty, committed to the fulfilment of tasks and the willingness for an open knowledge exchange. Typical sub area are for example satisfaction with the labor situation, identification with the organisation, sense and participation of

achievement.

Human Cap

ital

HC-4

Leadership Ability Leadership Ability to manage and motivate the staff

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Intellectual Capital Statement 2007

2.1.2 Structural Capital

Structural Capital is the generic term for all structures deployed by the employees to carry out the business processes. The structural capital is owned by the SME and remains with the organisaiton to the largest extent when the employee leaves the company.

List of BDL structural capital factors with corresponding definitions

SC-1 Company culture

Culture d'entreprise Charter, company values and company project SC-2 Internal cooperation and skill transfert Coopération interne et transfert de compétences

The way the different departments communicate and work together. Organized transfers of knowledge

between the trainers and the departments executives. Collaborative and

participative work SC-3 Management instruments Instruments de management

Ability to delegate credibility self assurance. Ability to create an

environment allowing oneself personal development. SC-4 Information system and explicit knowlege Système d'information et connaissances explicites

Software environment networks service center, extranet and data base, quality procedures SC-5 Product innovation Innovation des produits

Creation of new training offers and new access to this services as a resource center Structural Capital SC-6 Process innovation Innovation des processus

ISO 9001 Label and OPQF (consumer satisfaction range concerning the process and procedures to improve services)

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2.1.3 Relational Capital

Relational Capital is the generic term for all relationships to external groups and persons established by the organisation, e.g. customer relationships, supplier relationships, and the relationships to other partners and the public.

List of BDL relational capital factors with corresponding definitions

RC-1 customer relationship Relations avec les clients type of clients :

final consumer (companies, employees, individuals) financers (OPCA) test organisms RC-2 Partner relationship Relations avec les partenaires Type of partners :

financers, decision makers (OPCA, Conseil Général, Assédics, Maison de l'Emploi, de l'Handicap…)

other consulting and training professionals (Outplacement centers, Business schools…)

Relational Capital RC-3 Institutional relationship Relations avec les institutions Type of institutions : politics, profession actors, certification organisms

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Intellectual Capital Statement 2007

2.2 Assessment

2.2.1 Human Capital

QQS-Bar-Chart: Human Capital of BDL

0 30 60 90 H C -H C -H C -H C

-QQS-Bar-Chart: Human Capital (HC)

Quantity (%) Quality (%) Systematic (%) HC-4 Leadership

HC-3 Mot ivat ion des employés HC-2 Compétences sociales HC-1 Compétences professionnelles HC-1 Professional Competence HC-2 Social Competence HC-3 Employee Motivation HC-4 Leadership Ability Interpretation:

Quantity in Leadership and in Professional skills is not sufficient to reach the

objectives, because of redeployment of BDL activities.

The team’s professional skills are not sufficient regarding the new activity.

Recrutment is necessary.

Systematic leadership actions do exist but not yet efficient.Concerning Professional

skills, actions are to be set up, nethertheless 2 « supervisors »(to promote

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Structural Capital

QQS-Bar-Chart: Structural Capital of BDL

0 30 60 90 S C S C S C S C S C S C

QQS-Bar-Chart: Structural Capital (SC)

Quantity (%) Quality (%) Systematic (%) SC-6 Innovat ion des processus

SC-5 Innovat ion des produits

SC-4 Syst ème d'information et connaissances explicit es SC-3 Inst rument s de management

SC-2 Coopérat ion int erne et transf ert de compet ences SC-1 Culture d'entreprise

SC-1 Company culture SC-2

Internal cooperation and skill transfert

SC-3 management instruments SC-4 information system and explicit

knowlege

SC-5 product innovation SC-6 process innovation

Interpretation:

Management instruments represent the weakest part of the SC.

Systematic actions must be analised to know if they haven’t given results or are really adapted.

It is probably explained by an organisation remaining light and by the type of company. The Product innovation is satisfying, it is due to the constant seek of the manager to adapt the offers to the market demand.

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Intellectual Capital Statement 2007

Relational Capital

QQS-Bar-Chart: Relational Capital of BDL

0 30 60 90 R C R C R C

QQS-Bar-Chart: Relational Capital (RC)

Quantity (%) Quality (%) Systematic (%)

RC-3 Relations avec les institutions RC-2 Relations avec les partenaires RC-1 Relations avec les clients

RC-1 customer relationship RC-2 customer relationship RC-3 Institutional relationship Interpretation:

The whole of systematic actions can be improved in order to increase quantity and quality of the whole relationship factors.

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3 Development of Intellectual Capital

3.1 Strengths and Weaknesses

Summary QQS-Assessment of BDL

Summary Quantity (%) Quality (%) Systematic (%) Mean Value (%) Improvement potential (%)

Human Capital 32 69 76 59 41

Structural Capital 57 60 63 60 40

Relational Capital 43 60 42 48 52

Total 44 63 60 56 44

Interpretation:

The highest potential for improvement concerns the relationship capital and meets

the strategic focus of BDL, new activity launching is forecast.

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Intellectual Capital Statement 2007 Example: Summary QQS-Assessment

IC type ID IC Factor Quantity (%) Quality (%) Systematic (%) Mean Value (%) Improvement potential (%) BP-1 Ventes 60 75 90 75 25 BP-2 Conseil en RH 45 75 45 55 45 BP-3 Prestations en formation 45 75 60 60 40 BP-4 Evaluation de compétences 60 75 60 65 35 BP-5 Support 60 60 45 55 45

BS-1 Augmentation des revenus et des profits 45 45 30 40 60

BS-2 Réputation 60 75 60 65 35

BS-3 Organisation 45 60 45 50 50

BS-4 Recrutement 45 75 60 60 40

HC-1 Compétences professionnelles 30 50 50 43 57

HC-2 Compétences sociales 90 90 90 10

HC-3 Motivation des employés 75 90 83 18

HC-4 Leadership 33 60 75 56 44

SC-1 Culture d'entreprise 75 75 60 70 30

SC-2 Coopération interne et transfert de

competences 45 75 50 57 43

SC-3 Instruments de management 45 15 45 35 65 SC-4 Système d'information et connaissances

explicites 60 37 80 59 41

SC-5 Innovation des produits 45 90 75 70 30 SC-6 Innovation des processus 70 70 70 70 30 RC-1 Relations avec les clients 30 45 50 42 58 RC-2 Relations avec les partenaires 50 75 30 52 48 RC-3 Relations avec les institutions 50 60 45 52 48

QQS-Overview

H u man C a pital B usine ss Proc esses Busine ss Succ ess Relatio n a l C a p ital Stru ctural Cap ital Interpretation:

The strongest point is the employees’social skills, the weakest one is the management instruments. Social skills being very strong, the need to structure the systematic actions involving the management becomes in this case is lighter, and leads to this result.

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Weighting

Weighting of the three types of capital of BDL

Human Capital 40% Structural Capital 39% Relational Capital 21%

Weighting of Intellectual Capital

Interpretation:

The relational capital is very strong, even if this result is affected by the superiority (in %) of Structural factors.

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Intellectual Capital Statement 2007 Weighting of the IC factors of BDL

12,6% 8,0% 9,6% 9,6% 0,0% 0,0% 10,4% 5,2% 6,3% 6,9% 8,5% 2,2% 8,2% 5,8% 6,6% 0,0% 0,0% 0,0% 0% 4% 8% 12% 16% C C M L C C I S I I R R R

Weighting Score

N o. IC ty p e ID IC Factor Ranking 1 HC-1 Compétences professionnelles 12,64% 2 HC-2 Compétences sociales 7,97%

3 HC-3 Motivation des employés 9,62%

4 HC-4 Leadership 9,62%

5 SC-1 Culture d'entreprise 10,44%

6 SC-2 Coopération interne et transfert de competences 5,22%

7 SC-3 Instruments de management 6,32%

8 SC-4 Système d'information et connaissances explicites 6,87%

9 SC-5 Innovation des produits 8,52%

10 SC-6 Innovation des processus 2,20%

11 RC-1 Relations avec les clients 8,24%

12 RC-2 Relations avec les partenaires 5,77%

13 RC-3 Relations avec les institutions 6,59%

Tot a l 13 100,00% R el at io n al C ap it a l H u m an C ap it a l S tr u ct u ra l C ap it a l Ranking Interpretation:

Professional skills represent the most important factor for employees. Process innovation is the less important (provision of a service).

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3.2 Fields of intervention

IC Management Portfolio of BDL HC-1 HC-2 HC-3 HC-4 SC-1 SC-2 SC-3 SC-4 SC-5 SC-6 RC-1 RC-2 RC-3 0% 7% 14% 30% 60% 90% W e ight in g S c or e Average Assessment

no need for action develop analyse stabilise HC -1 HC-2 HC-3 HC-4 Compétences professionnelles Leadership

Motivation des employés Compétences sociales SC-1 SC-6 SC-2 SC-3 SC-4 SC-5 Culture d'entreprise

Innovation des processus Innovation des produits

Système d'information et connaissances explicites Instruments de management

Coopération interne et transfert de competences

RC -1 RC-2 RC-3

Relations avec les clients Relations avec les institutions Relations avec les partenaires

IC Management Portfolio

Human Capital Structural Capital Relational Capital

You should adjust both axes according to the minimum and maximum value!

30% 1%

Minimum Maximum

90% 14%

Y-axis (Weighting Score) X-axis (Average Assessment)

HC-1 Professional Competence HC-2 Social Competence HC-3 Employee Motivation HC-4 Leadership Ability SC-1 Company culture SC-2

Internal cooperation and skill transfert

SC-3 management instruments

SC-4 information system and explicit knowlege SC-5 product innovation SC-6 process innovation RC-1 customer relationship RC-2 customer relationship RC-3 Institutional relationship S tr u c tu ra l C a p it a l R e la tio n a l C a p it a l H u m a n C a p it a l Interpretation:

Customer relationship, Professional skills and Leadership are the three factors we have to work on.

Information and knowledge system, Management instrument and Internal cooperation are also key factors, to improve the results of prior factors.

(21)

Intellectual Capital Statement 2007

ACTION PLAN :

Professional Competence

(HC1) :

Considering the Business to plan, launching the different activities as answering to the Market

needs and opportunities ( short term and further…)

hiring

of experienced executives to

handle the new services. (technicians up to managers within 2 years?)

Leadership Ability

(HC-4) :

Recrutment and integration of the new team : team building through new topic centred work

groups, collaborative projects and groupware

Customer Relationship

(RC-1)

Partner relationship

(RC-2)

Institutional relationship

(RC-3)

Through a new communication plan, the provision of service will be clarified, and promoted

to the different networks (memberships).

Getting in contact with co-operation partners (

external collaborative projects

)

Communication through the

Website to put on line

Setting new softwares (MS exchange 2003), launching newsletters …

Setting the Groupware opened to co-operation partner.(Access intranet / Knowledge

databases)

Getting a new certification of our Quality Management System

Environment survey

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Annex: Indicators

IC Factor Indicator Definition Unit Actual

Value

Targeted Value

Professional Competence Total number of employees(including

apprentices) Number 8 10

Apprentices Number 0 1

Days used for further qualification Number 10 20 Age distribution : Employees 46-67

years Number 5 6

Social Competence Frequency of occurrence of severe

conflicts Number 1 0

Quality of soft skills

Number of missed opportunities due

to lack of concertation Number

Employee Motivation Frequency of employee surveys Number 1 2

Employee satisfaction %

Labour turover : inflow Number Labour turnover : Outflow Number

Leadership Ability Executives Number 2 4

Satisfaction with manager'managerial

skills %

Company culture Number of collaborative projects Number 2 6 Topic centred work groups Number 1 3

Succession plan for CEO 0/1 0 1

management instruments Applied leadership instruments Number 1 3

Organisational units Number 2 4

Executives meetings Number 2 12

Staff appraisal interviews Number 4 14 Employees receiving incentive pay Number 1 3

information system and explicit

knowlege IT expenditure € 40000 3000

Expenditure for explicit knowledge € 2000 3000

product innovation New products Number 5 10

Share of sales of new products % 40 70

customer relationship Customer satisfaction % 90 95

Customer complaints Number 10 0

customer relationship Supplier evaluation % 50 80

Institutional relationship Media response Number 10 20

Publicity events Number 3 10

Lecture/talks and seminars Number 5 15

Marketing expenditure €/% 10 15

Memberships Number 4 6

External coordination meetings Number 3 6 External collaborative projects Number 2 6

Hu m a n Ca p it a l S tr u ct u ral C a p it a l

Indicators

R e la ti ona l C a pi ta l

References

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