Computer arrangement and a method for the determination of an RoH value dependent on non-monetary factors of a company

摘要

A method and a computer arrangement, more particularly a data base module, for the determination of an RoH value, dependent on non-monetary factors of a company, as related to a monetary value of the company, which includes, means for the determination of a human capital factor as a first non-monetary factor on the basis of competence characteristics and/or satisfaction characteristics of persons employed by the company, means for the determination of a relationship capital factor as a second non-monetary factor on the basis of at least one relation characteristic for a company-internal relation characteristic and/or for a company-external relation, means for the determination of a structural capital factor as a third non-monetary factor in a manner dependent on at least one structural characteristic dependent on the structure of the company, and means for the determination of the RoH value in a manner dependent on the first, second and third non-monetary factors and on a material value and/or a capitalized value of potential earnings of the company.