Now showing 1 - 10 of 101
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Integrating intellectual capital and sustainability management: Perspectives for the internal management and external reporting in small and medium sized enterprises

2011 , Mertins, K. , Orth, R.

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Organisationsmodelle für virtuelle Unternehmen und Erfahrungen aus Netzwerken

2010 , Mertins, K.

Die Verbreitung von Unternehmensnetzwerken, virtuellen Unternehmen und Zulieferclustern nimmt weltweit zu, da sich dort ein besserer Marktzugang für kleine Unternehmen erreichen lässt und die Kooperationskosten gegenüber fallweiser Kooperation gesenkt werden können. Es muss für eine erfolgreiche Kooperation allerdings auch ein professionelles Netzwerkmanagement eingesetzt und enge Termine und Schwankungen in einer Lieferkette erfordert aufwandsarme Schnittstellen. Für beides werden realisierte Beispiele beschreiben. Zunehmend stellen Kunden Forderungen nach innovativen Angeboten der Zulieferer. Ein Netzwerk bietet hier bessere Voraussetzungen für Innovations¬prozesse als Einzelunternehmen, da der Ideenpool und der Beurteilungs¬sachverstand größer ist und einige Netzwerkteilnehmer näher an der Endanwendung sind (Beziehungskapital). Insgesamt werden bisher noch kaum die Potentiale des intellektuellen Kapitals (Humankapital, Strukturkapital, Beziehungskapital) für Netzwerke genutzt. Hier kann das IPK mit Analysen und Strategiecoaching die Erfolgsbasis entscheidend verbessern und über den Lösungspool des Deutschen Forum für Interoperabilität Schnittstellenlösungen anbieten, die Lieferprozessen dienen wie auch Werkzeuge und Schnittstellen die in Innovationsprozessen helfen

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Innovationsimpulse durch Nutzung des Intellektuellen Kapitals

2010 , Mertins, K.

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Zukunftscheck Mittelstand - mehr Transparenz im Kreditprozess

2009 , Mertins, K. , Wuscher, S. , Klüppelberg, D.

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Fabrikplanungsprojekte ergebnisorientiert steuern

2011 , Mertins, K. , Glinitzki, S. , Rabe, Markus

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Implementation of environmental friendly processes for handcraft and wood-furniture industry in Indonesia

2010 , Mertins, K. , Kohl, H.

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Wissensstandort Deutschland - Deutsche Unternehmen auf dem Weg in die wissensbasierte Wirtschaft

2010 , Mertins, K.

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Sustainable key-figure benchmarking for small and medium sized enterprises

2011 , Mertins, K. , Kohl, H. , Riebartsch, O.

Sustainability as a concept of long-term economical, ecological and social orientation has an increasing impact on decision making processes within today's industry. In order to catch up with this development, modern Benchmarking approaches need to cover more than economical aspects. Therefore, the Fraunhofer IPK has extended the scope of the BenchmarkIndex, which is the leading key-figure-based Benchmarking analysis for SMEs. The core element of this approach is the integration of an additional "sustainability perspective" to the underlying four perspectives of the Balanced Scorecard (BSC), so that Benchmarking results will not only enhance companies' economical performances, but also take environmental requirements such as energy-efficiency and social responsibility into consideration. Due to the wide dissemination of the BenchmarkIndex, comprehensive sustainable indicators will be accessible to more than 100.000 SMEs worldwide, especially sensitising those that barely have paid attention to sustainability yet, in order to realise a targeted impact for the sustainable production worldwide.

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Analysing and enhancing IC in business networks: Results from a recent study

2010 , Mertins, K. , Will, M. , Meyer, C.

Since the acknowledgement of intellectual capital (IC) as the major driver of a company's competitive and innovative performance numerous scientific models and practical approaches were developed to capture and display the IC elements of businesses in order to make them visible and accessible for management. But since the economy has gone global and businesses are acting within a global business landscape the view on IC needs to be expanded to these new structures. Especially for small and medium sized enterprises (SME) commitment in networks and clusters is crucial for sustainable competitiveness on international markets. Alike single companies, also business networks highly depend on IC in order to perform successfully and effectively. The way businesses cooperate, exchange and acq uire knowledge, find suitable partners, solve problems, develop and profit from the network has an impact on the company itself as well as on the network. Aiming at an IC-based assessment and support of SME networks, the methodology presented in this paper follows a bottom-up approach starting with the assessment of IC in the single company. Within the research projects InCaS: Intellectual Capital Statements Made in Europe and Wissensbilanz Made in Germany a methodology has been developed which has proved to be capable of collecting comparable qualitative IC data. Based on these results, a consolidated approach has been designed recently, collecting IC data from more than 600 companies in Germany. The results are comparable and individual at the same time, allowing to display IC se ttings of single companies as well as to aggregate IC information within an IC portfolio for a whole group of companies. The paper will present the methodology as well as some first results from the study taking a look at the German IC landscape based on more than 600 individual IC assessments. The paper will also discuss the possibilities of using the results for IC enhancement in networks and clusters from the view of the single company.

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InCaS: Intellectual Capital Statement. Measuring intellectual capital in european small and medium sized enterprises

2009 , Mertins, K. , Will, M. , Meyer, C.

It is a common ground, that Intellectual Capital (IC) has become the critical success factor for enterprises operating in a knowledge driven economy. Especially for European small and medium-sized enterprises (SMEs) it is crucial to utilise and manage their intangible resources efficiently in order to obtain their competitive advantage, since they highly depend on specialised human, structural and relational capital for successful differentiation on the market. Therefore, the EU-project "InCaS: Intellectual Capital Statement - Made in Europe" has been designed to help European SMEs in detecting, analysing, managing and reporting their IC in order to strengthen their capability to quickly respond to market needs and thus, increase their competitiveness. As the main project result the "European Guideline for Intellectual Capital Statements (ICS)" has been published in November 2008 summarising the InCaS methodology that has been developed, empirically tested and enhanced during three project phases in close cooperation between IC experts, European business associations and 25 SMEs from five European countries. Aiming at harmonising the different existing national ICS methods on a practical level suitable for SMEs, the InCaS research team discovered two main opposing approaches: While a quantitative measurement of intangible assets suits the requirements of external reporting as it can be standardised and compared more easily, it shares the problems of common balance sheets: standardised indicators and quantitative data can not display the individual business model and strategy in reasonable depth. Therefore, empirical evidence shows that little value for the management and development of IC can be drawn out of those solely quantitative approaches. Qualitative methods, on the other hand, aim at assessing the strengths and weaknesses of Intellectual Capital in regard to their future value, taking the individual business model and strategy of the single organisation into account. The European ICS is an instrument to assess, develop and report an organisation's IC, to monitor critical success factors systematically, and to support strategic management decisions. Supported by the software " ICS Toolbox", the workshop-based approach of InCaS combines qualitative and quantitative methods in order to overcome the conceptual dilemma stated above. This paper will describe the InCaS method and implementation process as well as empirical findings from 50 pilot-implementations. The evaluation shows that the methodology has proven to be highly beneficial for internal management purposes allowing to derive specific actions for the well-targeted improvement of IC in the value adding processes of the company. Moreover, the standardised process and structure of the ICS report supports the communication of IC to external stakeholders, as well. If some basic quality requirements outlined in the European ICS Guideline are met, the method can also serve as a basis for comparability between different organisations. A quality assurance concept helps to ensure credibility and trustworthiness of the IC reports, especially for investors and banks.