Intellectual Capital Statement

Transcription

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
Content:
Preface ....................................................................................................................... 2
Summary.................................................................................................................... 4
1
Business Model .................................................................................................. 6
1.1
1.2
1.3
1.4
2
System Boundaries ..................................................................................... 6
Value Creation Model................................................................................. 6
External Business Environment ................................................................. 7
Strategic Objectives.................................................................................... 8
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
3.2
3.3
Strengths and Weaknesses ...................................................................... 15
Weighting ................................................................................................. 17
Fields of intervention ............................................................................... 19
Annex: Indicators .................................................................................................... 21
Intellectual Capital Statement 2007
-1-
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.
-2-
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.
-3-
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.
Le monde change, et il faut « bouger de là ».
-4-
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.
The world changes, we have to move too!
-5-
Business Model
1.1
System Boundaries
•
Specification of the
organization (System
boundaries)
1.2
BDL Institute (except for educational and vocational training
related to “Education Nationale” degrees, considered as past
activities)
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-toemployment process
Training
- Need detection
- Training Engineering
- Realization
Skill assessment
- Languages
- Word processing
- Assessment statement
Specific provisions of a service for disabled
-6-
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.
BP4
BP5
1.3
Prod 3 :
Skill assessment
Support
-
Specification book conception
-
Trainer selection and purchase
-
Training
-
Evaluation and feedback
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
Finance, sales administration, Quality, Hiring, Management, Internal
communication, Purchase.
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).
-7-
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…)
-8-
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
Professional
Competence
Compétences
professionnelles
Social
Competence
Compétences
sociales
Employee
Motivation
Motivation des
employés
Human Capital
HC1
HC2
HC3
HC- Leadership Ability Leadership
4
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.
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 cooperation.
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"
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.
Ability to manage and motivate the
staff
-9-
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
Structural Capital
SC-2
SC-3
Company
culture
Internal
cooperation
and skill
transfert
Management
instruments
SC-5
Information
system and
explicit
knowlege
Product
innovation
SC-6
Process
innovation
SC-4
Culture d'entreprise
Charter, company values and company
project
Coopération interne The way the different departments
et transfert de
communicate and work together.
compétences
Organized transfers of knowledge
between the trainers and the departments
executives. Collaborative and
participative work
Instruments de
Ability to delegate credibility self
management
assurance. Ability to create an
environment allowing oneself personal
development.
Software environment networks service
Système
center, extranet and data base, quality
d'information et
procedures
connaissances
explicites
Innovation des
Creation of new training offers and new
produits
access to this services as a resource
center
Innovation des
ISO 9001 Label and OPQF (consumer
processus
satisfaction range concerning the process
and procedures to improve services)
- 10 -
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
customer
relationship
Relations avec
les clients
Partner
relationship
Relations avec
les partenaires
Institutional
relationship
Relations avec
les institutions
Relational Capital
RC-1
RC-2
RC-3
type of clients :
final consumer (companies, employees,
individuals)
financers (OPCA)
test organisms
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…)
Type of institutions :
politics,
profession actors,
certification organisms
- 11 -
2.2 Assessment
2.2.1 Human Capital
QQS-Bar-Chart: Human Capital of BDL
QQS-Bar-Chart: Human Capital (HC)
H
C
H
C
H
C
H
C
0
30
60
HC-4
Leadership
HC-3
Motivation des employés
HC-2
Compétences sociales
HC-1
Compétences professionnelles
Quantity (%)
Quality (%)
90
Systematic (%)
Professional Competence
HC-1
Social Competence
HC-2
Employee Motivation
HC-3
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
Department Managers) will be hired within 2 years.
- 12 -
Structural Capital
QQS-Bar-Chart: Structural Capital of BDL
QQS-Bar-Chart: Structural Capital (SC)
S
C
S
C
S
C
S
C
S
C
S
C
0
30
60
SC-6
Innovation des processus
SC-5
Innovation des produits
SC-4
Système d'information et connaissances explicites
SC-3
SC-2
Instruments de management
Coopération interne et transfert de competences
SC-1
Quantity (%)
Quality (%)
Systematic (%)
SC-1
Company culture
SC-2
Internal cooperation and skill
transfert
SC-3
SC-4
SC-5
SC-6
90
management instruments
information system and explicit
knowlege
product innovation
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.
- 13 -
Relational Capital
QQS-Bar-Chart: Relational Capital of BDL
QQS-Bar-Chart: Relational Capital (RC)
R
C
R
C
R
C
0
RC-3
RC-2
RC-1
30
60
90
Relations avec les institutions
Relations avec les partenaires
Relations avec les clients
Quantity (%)
Quality (%)
Systematic (%)
customer relationship
RC-1
RC-2
Institutional relationship
RC-3
Interpretation:
The whole of systematic actions can be improved in order to increase quantity and quality of
the whole relationship factors.
- 14 -
3 Development of Intellectual Capital
3.1 Strengths and Weaknesses
Summary QQS-Assessment of BDL
Summary
Human Capital
Structural Capital
Relational Capital
Total
Quantity
(%)
Quality
(%)
Systematic
(%)
Mean Value
(%)
Improvement
potential (%)
32
57
43
44
69
60
60
63
76
63
42
60
59
60
48
56
41
40
52
44
Interpretation:
The highest potential for improvement concerns the relationship capital and meets
the strategic focus of BDL, new activity launching is forecast.
- 15 -
Example: Summary QQS-Assessment
Quantity (%)
Quality
(%)
Systematic
(%)
Mean Value
(%)
Improvement
potential (%)
Business Processes
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
Business Success
QQS-Overview
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
30
50
50
43
57
HC-2
90
90
90
10
HC-3
75
90
83
18
HC-4
Leadership
33
60
75
56
44
SC-1
75
75
60
70
30
SC-2
Coopération interne et transfert de
competences
45
75
50
57
43
SC-3
45
15
45
35
65
SC-4
Système d'information et connaissances
explicites
60
37
80
59
41
SC-5
45
90
75
70
30
SC-6
70
70
70
70
30
RC-1
30
45
50
42
58
RC-2
50
75
30
52
48
RC-3
50
60
45
52
48
ID
Relational Capital
Structural Capital
Human Capital
IC type
IC Factor
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.
- 16 -
Weighting
Weighting of the three types of capital of BDL
Weighting of Intellectual Capital
Relational Capital
21%
Human
Capital
40%
Structural
Capital
39%
Interpretation:
The relational capital is very strong, even if this result is affected by the superiority (in %) of
Structural factors.
- 17 -
Weighting of the IC factors of BDL
Weighting Score
0,0%
0,0%
0,0%
R
6,6%
R
5,8%
R
8,2%
I
2,2%
I
8,5%
S
6,9%
I
6,3%
C
5,2%
C
10,4%
0,0%
0,0%
L
9,6%
M
9,6%
C
8,0%
C
12,6%
0%
4%
8%
12%
16%
1
2
3
4
ID
N
o.
H
um
anC
apital ICtype
Ranking
7
8
9
HC-1
HC-2
HC-3
HC-4
Leadership
SC-1
SC-2
SC-3
SC-4
Système d'information et connaissances explicites
SC-5
RC-1
RC-2
RC-3
13
C
apital
SC-6
11
R
elational
10
12
Total
C
apital
6
Structural
5
IC Factor
Ranking
12,64%
7,97%
9,62%
9,62%
10,44%
5,22%
6,32%
6,87%
8,52%
2,20%
8,24%
5,77%
6,59%
100,00%
13
Interpretation:
Professional skills represent the most important factor for employees.
Process innovation is the less important (provision of a service).
- 18 -
3.2 Fields of intervention
IC Management Portfolio of BDL
IC Management Portfolio
Human Capital
Structural Capital
Relational Capital
14%
develop
stabilise
HC-1
SC-1
HC-4
Weighting Score
7%
2
HC3
HC-
Leadership
SC-5
HC-2 SCRC-3
SC-4
RC-2
SC-2
SC-6
analyse
0%
30%
4
HC-3
RC-1
SC-3
HC
-1
HC-
1
SC2
SC-
3
SC4
SC-
Système d'information et connaissancesexplicites
5
SC6
RC
-1
RC-
Innovation desprocessus
2
RC3
Innovation desproduits
no need for action
60%
90%
Average Assessment
Minimum
You should adjust both axes according to the minimum and maximum value!
Y-axis (Weighting Score)
X-axis (Average Assessment)
Professional
1%
30%
Maximum
14%
90%
Competence
S
t
r
u
c
t
u
r
a
l
C
a
p
i
t
a
l
H
u
m
a
n
C
a
p
i
t
a
l
HC-1
Social
Competence
HC-2
Employee
Motivation
HC-3
HC-4
Leadership
SC-1
Company
SC-2
Internal cooperation
transfert
SC-3
SC-4
SC-5
SC-6
Ability
culture
management
information system
knowlege
product innovation
process
and
skill
instruments
and
explicit
innovation
customer
relationship
customer
relationship
R
e
l
a
t
i
o
n
a
l
C
a
p
i
t
a
l
RC-1
RC-2
Institutional
relationship
RC-3
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.
Company culture, Social skills and Employees motivation are essential for the company.
- 19 -
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
- 20 -
Annex: Indicators
Indicators
IC Factor
H u m a n C a p ita l
Professional Competence
Social Competence
Employee Motivation
Leadership Ability
S tru c tu ra l C a p ita l
Company culture
management instruments
Definition
Total number of employees(including
apprentices)
Apprentices
Days used for further qualification
Age distribution : Employees 46-67
years
Frequency of occurrence of severe
conflicts
Quality of soft skills
Number of missed opportunities due
to lack of concertation
Frequency of employee surveys
Employee satisfaction
Labour turover : inflow
Labour turnover : Outflow
Executives
Satisfaction with manager'managerial
skills
Number of collaborative projects
Topic centred work groups
Succession plan for CEO
Applied leadership instruments
Organisational units
Executives meetings
Staff appraisal interviews
Employees receiving incentive pay
information system and explicit
IT expenditure
knowlege
product innovation
R e la tio n a l C a p ita l
Indicator
Institutional relationship
Expenditure for explicit knowledge
New products
Share of sales of new products
Customer satisfaction
Customer complaints
Supplier evaluation
Media response
Publicity events
Lecture/talks and seminars
Marketing expenditure
Memberships
External coordination meetings
External collaborative projects
- 21 -
Unit
Number
Number
Number
Number
Number
Number
Number
%
Number
Number
Number
%
Number
Number
0/1
Number
Number
Number
Number
Number
€
€
Number
%
%
Number
%
Number
Number
Number
€/%
Number
Number
Number
Actual
Value
Targeted
Value
8
10
0
10
1
20
5
6
1
0
1
2
2
4
2
1
0
1
2
2
4
1
6
3
1
3
4
12
14
3
40000
3000
2000
5
40
90
10
50
10
3
5
10
4
3
2
3000
10
70
95
0
80
20
10
15
15
6
6
6

Intellectual Capital Statement

Transcription

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