Appendix A: IC Indicators proposed by Edvinsson and Malone
Financial focus
Total assets ($)
Total assets/employee ($)
Profits/total assets (%)
Revenues resulting from new
business operations ($)
Revenues/total assets (%)
Revenues/employee ($)
Customer time/employee attendance Profits resulting from new business
(%)
operations ($)
Lost business revenues compared to
market average (%)
Revenues from new customers/total
revenues (%)
Market value ($)
Return on net asset value (%)
Return on net assets resulting from
new business operations ($)
Profits/employee ($)
Value added/IT-employee ($)
Investments in IT ($)
Value added/employee ($)
Value added/customer ($)
Market share (%)
Number of customers (#)
Annual sales/customer ($)
Customers lost (#)
Average duration
relationship (#)
Customer rating (%)
Customer visits to the company (#)
Days visiting customers (#)
Customers/employee (#)
Revenue generating staff (#)
Field salespeople (#)
Field sales management (#)
Average time from customer contact Sales closed/sales contacts (%)
to sales response (#)
Satisfied customer index (%)
IT investment/salesperson ($)
IT investment/service & support
employee ($)
Support expense/customer ($)
Support expense/customer/year ($)
Support
($)
Leadership index (#)
Motivation index (#)
Empowerment index (#)
Number of employees (#)
Employee turnover (%)
Average employee years of service
with company (#)
Number of managers (#)
Number of women managers (#)
Average age of employees (#)
Share of employees less than 40
years (%)
Time in training (days/years) (#)
IT-literacy of staff (#)
Number of directors (#)
Number of women directors (#)
Number of full-time/permanent
employees (#)
Average age of full-time or permanent employees (#)
Per capita annual cost of training,
communication, and support programs for full-time permanent
employees ($)
Average years with company of
full-time permanent employees (#)
Full-time or permanent employees
who spend less than 50% of work
hours at a corporate facility (#)
Annual turnover of full-time permanent employees (#)
Per capita annual cost of training,
communication, and support programs ($)
Percentage of full-time permanent
employees (%)
Number of full-time temporary
employees (#)
Average years with company of
full-time temporary employees (#)
Customer focus
of
customer Average customer size ($)
expense/customer/contact
Hans Holmqvist, Erik Magnusson
Intellectual Capital at Skandia
1(2)
106760127/2016-03-08 01.08
Human focus
Per capita annual cost of training and Number of part-time employees or
Company managers with advanced
support programs for full-time
non-full-time contractors (#), average degrees: business (%), science and
temporary employees ($)
duration of contract (#)
engineering (%), liberal arts (%)
Appendix A: IC Indicators proposed by Edvinsson and Malone
Renewal and development focus
Competence development expense/employee ($)
Satisfied employee index (#)
Marketing expense/customer ($)
Share of training hours (%)
Opportunity share (%)
Training expense/employee ($)
Employee’s view (empowerment
index) (#)
R&D expenses/administrative
expenses (%)
Training expenses/administrative
expenses (%)
Business development expenses/administrative expenses (%)
Share of development hours (%)
Share of employees below age 40
(%)
IT development expenses/IT expenses (%)
IT expense on training/IT expenses
(%)
R&D resources/total resources (%)
Customer base (#)
Average customer age (#)
Average customer education (#)
Average customer income ($)
Average customer duration with
company (months) (#)
Training investment/customer ($)
Direct communications to customer/year (#)
Non-product related expenses/customer/year ($)
New market development investment
($)
Industry development investment ($)
Value of EDI system ($)
Upgrades to EDI system ($)
Capacity of EDI system (#)
Ratio of new products (less than 2
years old) to full company catalog
(%)
R&D invested in basic research (%)
R&D invested in product design (%)
R&D invested in processes/applications (%)
Investment in new product support
and training ($)
Average age of company patents (#)
Patents pending (#)
Process focus
Administrative expense/total revenues (#)
Cost for administrative error/management revenues (%)
Processing time, outpayments (#)
Contracts filed without error (#)
Function points/employee-month (#)
PCs and laptops/employee (#)
Network capability/employee (#)
Administrative expense/employee ($) IT expense/employee ($)
IT expense/administrative expense Administrative
(%)
premium (%)
Change in IT inventory ($)
expense/gross IT capacity (CPU and DASD) (#)
Corporate quality performance (e g Corporate performance/quality goal
ISO 9000) (#)
(%)
Discontinued IT inventory/IT in- Orphan IT inventory/IT inventory (%)
ventory (%)
Hans Holmqvist, Erik Magnusson
Intellectual Capital at Skandia
2(2)
106760127/2016-03-08 01.08
IT performance/employee (#)
IT capacity/employee (#)