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Skandia

In: Business and Management

Submitted By Humberto
Words 741
Pages 3
Caso práctico: SKANDIA AFS
Autor: Juan Carrión Maroto Gestión del conocimiento
04 / 2004

Skandia AFS es una federación de organizaciones financieras, con sede en Suecia y que opera en el Reino Unido, EE.UU., Colombia, España, Suiza, Luxemburgo, Alemania, y Hong Kong. Es una de las pocas organizaciones del mundo que ha desempeñado un papel activo en el establecimiento del marco para la valoración del Capital Intelectual.
La compañía nombró un Director de Capital Intelectual en 1991 (Leif Edvinsson), cuyo trabajo consistía en descubrir las posibles formas de valorar los activos intangibles (u ocultos) de la organización y desarrollar un modelo de gestión del Capital Intelectual. En 1993 se nombró un “Controller” de Capital Intelectual, con el objetivo de que desarrollara una serie de sistemas de información y contabilidad de Capital Intelectual, que pudieran ser integrados con la contabilidad financiera tradicional. El controller de Capital Intelectual de Skandia monitoriza y analiza los activos que no aparecen en los balances tradicionales.

Desde 1993 Skandia ha introducido un suplemento a sus informes financieros que refleja el crecimiento del Capital Intelectual de la organización. Los datos introducidos en el balance anual de Skandia sobre Capital Intelectual no se traducen directamente en resultados financieros, pero el objetivo fundamental de la organización es entender la relación entre estos primeros indicadores y los resultados financieros obtenidos.

El departamento financiero de Skandia trabajó con cada una de las empresas que componen la organización, con el objetivo de desarrollar un conjunto de indicadores de desempeño en torno a la situación concreta de cada una de dichas empresas. Todas las empresas del grupo desarrollaron indicadores en cinco áreas: finanzas, clientes, personas, procesos, y renovación y desarrollo. A este conjunto de indicadores lo denominaron “Navigator”, y las empresas del grupo lo utilizaron para visualizar cómo estaban manejando sus activos de Capital Intelectual

El Director de Capital Intelectual de Skandia describe los siguientes tipos de indicadores no financieros que pueden ayudar a una empresa a determinar la dirección y predecir el éxito en la creación y gestión de su Capital Intelectual:
El número de ideas que los clientes aportan a la organización y cómo se desarrollan.
El número de paquetes de software con relación al número de empleados.
El número de personas conectadas a Internet.
La cantidad de relaciones entre clientes y empleados.
El número de buenas ideas surgidas.
El nivel de educación y formación de los empleados de la empresa.
El número de buenas ideas intercambiadas entre dos departamentos importantes.
El número de patentes registradas y de artículos publicados.
Cada empresa del grupo Skandia esta desarrollando o tiene que desarrollar ese conjunto de indicadores en las cinco áreas antes mencionadas, para monitorizar la creación y gestión de su Capital Intelectual. El conjunto de indicadores (Navigator) es diferente para cada compañía. Algunas de ellas llevan realizando este tipo de mediciones varios años y se centran más en la tendencia que en el resultado de un año concreto. El proceso de creación del conjunto de indicadores es muy complejo y necesita mucho tiempo, por lo que las empresas que integran Skandia se encuentran en diferentes fases del proceso. A continuación presentamos el conjunto de indicadores usados por dos empresas del grupo Skandia:
Skandia International Aviation
Enfoque Financiero:
Resultado del seguro / Empleado.
Ratio de pérdida (líneas aéreas) menor que la media del mercado.
Enfoque de Cliente:
Visitas a la empresa.
Días dedicados a la visita de clientes.
Cobertura de mercado.
Enfoque de Procesos:
PC’s / empleado.
Ordenadores portátiles / empleado.
Enfoque Humano:
Índice de empowerment de los 1000 (el índice de empowerment es un Instituto Público Suizo de estudios de opinión que mide la motivación del empleado, la ayuda dentro de la organización, ser consciente de las demandas de calidad, responsabilidad – autoridad, y competencia).
Enfoque de Renovación y Desarrollo:
Gastos en I+D / Gastos administrativos.
Gastos en TI / Gastos administrativos.
Skandia Data Information Tecnology
Enfoque Financiero:
Facturación / Empleado.
Tiempo del cliente / atención del empleado.
Enfoque de Cliente:
Encuesta de satisfacción de clientes.
Enfoque de Procesos:
Puntos de Función / empleado al mes (los puntos de función, desarrollados por IBM, son una forma de medición del tamaño de los sistemas en términos de funcionamiento y complejidad)
Enfoque Humano
Índice de empowerment.
Enfoque de Renovación y Desarrollo.
Cuota de horas de “Métodos y Tecnología”.
Cuota de horas compartidas de formación.
Cuota de horas de desarrollo.
Resumen realizado por Juan Carrión Maroto, basado en “The Knowledge Management Practices Book”, desarrollado por “The Global Best Practices Research team”, enero 1998.

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