Structural Capital Represents
the assets that complement the company's human and process capital
and that enable the creation of value.
A.
Sample Assets
Management philosophy
Corporate culture
Information technology systems
Reference materials and manuals
Administrative staff
B. Sample Metrics
Current Performance • Administrative expense per employee
• Administrative expense per total expense
• PCs per employee
• IT capacity per employee
• IT expense per employee
• IT staff per total staff
• Programming time per processing time
Future Performance
• IT inventory less than two years old per total IT inventory
• Annual hours of IT training per employee
• Annual increase in new reference materials
