Structural model

The model above illustrates the methodological framework of intellectual capital reporting. The intellectual capital, divided into human, structural and relational capital is considered as a resource incorporated in the value-added process.

Human capital includes competency, skill and the employee’s motivation. Human capital is owned by the employee and can be taken home or onto the next employer.

Relational capital illustrates the organisation’s relationship to customers, suppliers, partners and the public.

Structural capital comprises all structures and processes needed by the employee in order to be productive and innovative. It consists of those intelligent structures which remain at the organisation when the employee leaves. 

The interdependency between human, structural and relational capital, knowledge processes as well as the coaction with business processes lead to corporate success. In consideration of the business environment, the corporate strategy and the targeted development of the intellectual capital measures are derived aiming at the improvement and optimisation of the organisations intellectual capital. The resulting consequences on the business success will affect the corporate vision and strategy which might need to be adjusted. 

to the procedural model