ith the concept of intellectual capital report a balanced relationship between these different target should be made in addition to the formulation of strategies as revenue, market share and profit targets must also finance goals such as cash flow ratios, maximum leverage or capital envelope values are defined. The financial objectives must be adapted to new circumstances, such as for example level of employment, terms of payment, price changes, among other things. Means, as far as how acceptable the profitability target (may also use of risky leverage effects), only profitable business. Financing principle at risk to the solvency of the liquidity target is an absolute priority. The variability is aimed at securing the agility (flexibility, freedom of disposition) by source of funds and use.
The financing principle of security is aimed at risk reduction, limitation of liability, and independence. Especially for the counter analysis in the framework of knowledge balance concepts, there are a number of Publications by Jorg Becker, E.g.: management cockpit of the intellectual capital report 2009, ISBN 9783837046540 with the establishment of financial and growth targets is the task of strategic management but by no means been completed. With the help of performance indicators of the balanced scorecard and intellectual capital report such as employee turnover, customer satisfaction, market shares, delays in production and delivery among others – Manager can detect in time where there are still gaps to the core objectives of the company. The balanced scorecard and knowledge balance bridge the gap between purely financial analysis and long-term strategies. So it might, for example, want quick profits to waive, if the business strategy requires investment in other areas of a balanced scorecard. Process orientation of the balanced scorecard and intellectual capital report, the perspective of employee orientation is the most forward-looking imposed potential, motivation and learning abilities of the employee. In connection with a balance of knowledge can use the Strategy check clearances for new, creative solutions can be found. The strategy-check to determine the critical path”, because if you don’t know, you end up where to go, very easily elsewhere! “” It involves among other things: strategic dimension of intellectual capital “explore design fields of knowledge management products with frozen” turning knowledge into cash strategy question know: corporate knowledge is measurable? “Strategic future commodity knowledge” vision and mission strategic good knowledge “bundling strategy factors Jorg Becker.