The limits of accounting rules:
Most dashboards “financial” is based on the income statement of the company. It includes many ratios based on profitability or sales growth. It makes perfect sense as a company is usually judged by its results. But is that enough, The accounting policies have, in fact, their limits. They prohibit for example, to see the balance sheet certain expenses. Thus, many investment degrade the income statement when they are potentially heralding a better performance. However, the prism amount does not distinguish a company whose profitability is declining because it invests in R & D, one that sees its profitability decline due to poor management.Likewise, two companies with similar accounting results will not be valued the same way, because of customer loyalty rates and a different proportion of recurring revenues.

Human capital:
A competent, motivated, loyal is a major factor in the development of the company. This may seem obvious but difficult to measure. Without falling into excessive quantification, you can set up indicators to gauge the competence of your employees. It is particularly important to be able to assess the role of the manager in his company, individual skills, the collective know-how . You can adapt HR indicators by combining classical notion of expertise to each profile and weighted with the turnover index.

The principal customers:
This component is for the quality of the activity. It distinguishes between two companies producing the same revenue, which will create the most value.The ability to retain customers, recurring revenues and the strength of a business model are all key factors to improve the value.
Capital goods:
If you exercise a manufacturing business, your products may be the main element of the value of your business. Capital goods can be measured by the number of patents, surveys of awareness and brand image, but also the potential for cross-selling (cross selling) with complementary products.During a transaction, the ability of products to generate cross-selling with those of the acquirer is a key criterion for promotion .
Capital organization:
A company can not be reduced to an addition of assets.The wealth of your company is also its ability to improve them, to make them interact so that they feed each other. . Ensuring a good dynamic between the components of intellectual capital is the organization.
The qualitative assessment:
Economic concept, not accounting, intangible capital is not intended to be recovered quantitatively but qualitatively evaluated. Follow-up time will be improved and sustainable sources. To this end, the measure of the quality that goes through each indicator. A method of rating (rating) on ​​a six-point scale provides a fairly detailed assessment. The intellectual capital and trained can then be monitored with a view to improving