Complete 1 page APA formatted essay: Measurement of intellectual capital.
The two main branches are the financial focus and human focus. There are measurement difficulties due to lack of measurement standards in these focuses. Some factors are easily measurable while others are difficult. The relationship of the financial gap between the business assets and the value of the business is difficult to understand because its measurement lacks standard. Expenses in process change relate to employees and historical costs. Structural capital relates to non human capital in the company. Standards need to be established for measurement of assets especially the intangible ones and also things like depreciation. There lacks standards for measurement of liabilities like non performing