Page 84 - Anales RADE vol I n 1
P. 84
TABLE 5
EVALUATION OF FACTORS RELATED TO KEY INTANGIBLES
FACTORS ASOCIATED WITH % COMPANIES WHERE
KEY INTANGIBLES THE FACTOR WAS A
PRIORITY
Human Resources 100%
Knowledge Development and Management 50%
Internal Communication 50%
Corporate Culture 50%
Quality Control 75%
Clients & customers 100%
Communication with third-parties 50%
Organizational flexibility 50%
Innovation 25%
Taking into account the previous table and the information obtained in the
company-specific analyses, the key intangibles for the sector in Spain are summarized in
Table 6.
CUADRO 6
KEY INTANGIBLES FOR THE SECTOR
KEY INTANGIBLES FOR THE SECTOR
1 Maintaining competent human resources.
2 Strengthen internal communication and corporate culture.
3 Quality control
4 Focus on clients and customers.
5 Communication with third-parties.
6 Strengthen organizational flexibility.
5.2. Selected indicators applicable to electrical utilities
As in the case of the Key Intangibles, the selection of variables and
indicators for measuring intellectual capital was conducted on a company-specific
basis. The initial variables were derived from existing models and from the specific
situation of each company. These variables were subsequently validated in work
groups formed by an average of four participants each from different divisions of
the company, with diverse backgrounds in control and measurement.
Once the variables were defined, a set of indicators for measurement were
proposed and subsequently evaluated using different criteria as set forth in the
methodology. Indicators with scores greater than 75% out of 100% were selected.
Those variables with scores between 51% and 74% were reviewed by the team
from each company subsequently re-evaluated.
Some existing models are limited in that they feature (a) variables whose
significance is not clear, (b) indicators that are not expressed in relative terms
making future comparisons difficult and (c) variables without possible indicators.
Leandro Cañibano Calvo 84
EVALUATION OF FACTORS RELATED TO KEY INTANGIBLES
FACTORS ASOCIATED WITH % COMPANIES WHERE
KEY INTANGIBLES THE FACTOR WAS A
PRIORITY
Human Resources 100%
Knowledge Development and Management 50%
Internal Communication 50%
Corporate Culture 50%
Quality Control 75%
Clients & customers 100%
Communication with third-parties 50%
Organizational flexibility 50%
Innovation 25%
Taking into account the previous table and the information obtained in the
company-specific analyses, the key intangibles for the sector in Spain are summarized in
Table 6.
CUADRO 6
KEY INTANGIBLES FOR THE SECTOR
KEY INTANGIBLES FOR THE SECTOR
1 Maintaining competent human resources.
2 Strengthen internal communication and corporate culture.
3 Quality control
4 Focus on clients and customers.
5 Communication with third-parties.
6 Strengthen organizational flexibility.
5.2. Selected indicators applicable to electrical utilities
As in the case of the Key Intangibles, the selection of variables and
indicators for measuring intellectual capital was conducted on a company-specific
basis. The initial variables were derived from existing models and from the specific
situation of each company. These variables were subsequently validated in work
groups formed by an average of four participants each from different divisions of
the company, with diverse backgrounds in control and measurement.
Once the variables were defined, a set of indicators for measurement were
proposed and subsequently evaluated using different criteria as set forth in the
methodology. Indicators with scores greater than 75% out of 100% were selected.
Those variables with scores between 51% and 74% were reviewed by the team
from each company subsequently re-evaluated.
Some existing models are limited in that they feature (a) variables whose
significance is not clear, (b) indicators that are not expressed in relative terms
making future comparisons difficult and (c) variables without possible indicators.
Leandro Cañibano Calvo 84
