5つの資産
Assets that appear in financial statements and their limits
Assets that appear in financial statements are “tangible assets” such as cash and deposits, trade receivables, inventories, land and buildings. Assets that cannot be counted or measured by universally accepted methods do not appear in financial statements. It is the accounting firm Arthur Andersen which pointed this out and thereby created a new framework for creating value.
As an example, think of employees. Corporate values cannot be created only by top management. Employees including part-timers and dispatched workers are indispensable. In this sense, employees are such precious assets that they are indispensable in creating corporate value. However, they are treated as expenses, not as assets, in financial statements. As the value of employees is reflected only as labor cost and overhead, having more employees would thus not mean an increase in assets, but an increase in expenses and a decrease in assets. We thus want to emphasize values of those “intangible” assets which are indispensable in creating corporate value.
Assets that do not appear in financial statements (1)   Organizational Assets
Do employees feel passion and excitement at your workplace? Organizational assets are the overall power of the organization which includes its culture, strengths, and strategies. Each company has its unique strengths and characteristics. Organizational assets grow when the company enhances its positive elements and strengths. Conversely, organizational assets shrink when the company loses its positive elements and strengths. Organizational assets are most deeply implanted as basic sources of the power of the company.
Assets that do not appear in financial statements (2)   Human Assets
Are employees at your company working passionately? Human assets cannot be evaluated only by the number of employees. Their value depends on how energetically the employees work as professionals. Human assets grow when more employees work productively and actively and become experienced. Conversely, human assets shrink when employees become less energetic and stop learning.
Assets that do not appear in financial statements (3)   Customer Assets
Are you getting smiles from your customers? Customer assets are valued by how much your products and services are appreciated by your customers. Customer assets grow if your customers like your products and services and purchase more. Conversely, customer assets shrink if you cannot get support from your customers.
We recommend companies to think about corporate values in terms of those five assets: the three assets which do not appear in financial statements and the physical and financial assets which do appear in financial statements. There are various positive and negative factors for each and it is the aggregate of these assets that affect corporate values. It is useful to think about how to raise the overall corporate values by means of these assets.
Five Corporate Assetsバリュートライアングル