Developing an Intellectual Capital System: the Process Model
COSA, the Caterpillar business unit responsible for most of Europe, the Middle-East, Africa and the CIS (Commonwealth of Independent States — the former USSR), is doing business with clear financial objectives. Its vital performance dimensions are sales growth, keeping the leading market position, and a good return to its owners, Caterpillar Inc. The chief performance measure in COSA is Return-on-Assets (ROA).
KeywordsEurope Income Marketing Expense Rounded
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- 4.For more information on the Navigator, see Chapter 4 and Skandia: Visualising Intellectual Capital in Skandia, Supplement to the 1994 Annual Report, 1995.Google Scholar