Procedural model

The intellectual capital statement is being
conducted in workshops on the basis of the above shown
procedural model. In the process of preparation four
milestones can be achieved with respective usable results.
This provides the chance to decide during the process
whether to continue or abandon the project. Amongst other
things the initial situation of the organisation is
illustrated in the first three steps, the
possibilities and threats of the business environment and
the corporate vision and strategy are discussed and
documented, in order to assess the organisational context.
Furthermore decisive factors of intellectual capital
are going to be ascertained and defined, which need to be
valuated according to the criteria of quantity, quality
and systematic. This provides the management with a
strength and weakness analysis of the intellectual capital
(milestone I). In step four indicators are going to
be determined in order to support and circumstantiate the
evaluation.
to the guideline
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