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Triple Accounting Grasp Intangibles. Who dares in 2010 to extrapolate historical cash flow on a few decennia... ? A multiples valuation is just somebody.

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Presentation on theme: "Triple Accounting Grasp Intangibles. Who dares in 2010 to extrapolate historical cash flow on a few decennia... ? A multiples valuation is just somebody."— Presentation transcript:

1 Triple Accounting Grasp Intangibles

2 Who dares in 2010 to extrapolate historical cash flow on a few decennia... ? A multiples valuation is just somebody elses income approach

3 Intangible assets 80/20 – 15/85

4 Are people a cost or an asset ?

5 IFRS rules bugging Systemic questioning Very high goodwill Stock volatility Unethical behaviour Unsustainable processes … The new Bermuda Triangle

6 New Bermuda Triangle : Human challenges Copyright: Carl Leeman - Katoennatie

7 What Triple Accounting offers Take time for creating true value Empower people and organisations and connect them to values that count A simple tool

8 Our proposals :

9 Price is what you pay. Value is what you get. - Warren Buffett Grasp Intangibles

10 Sometimes what counts cant be counted and what can be counted doesnt countSometimes what counts cant be counted and what can be counted doesnt count Albert Einstein Albert Einstein Lets make him lie !

11 Where is the True Value we can work with ? I lost a 100 banknote somewhere outside. But Im looking for it inside the house because its easier Grasp Intangibles

12 Lets dive into hidden value

13 Living systems evolve likewise head collective consciousness knowledge capital heart human motivation emotion capital body material worldmaterial capital IndividualsHumanityOrganisations

14 I dont know I owe I own I hate I love I know Value: tangible & intangible – 3 balance sheets Minus value Plus value Head Heart Body Equity Knowledge capital Emotion capital

15 Lost business, long term vision, future business models,… Loans, suppliers,… Buildings, machines, vehicles,… Scandals, traumas, strikes, demotivation, rotation, … Brand, affection, communities, motivation,… Experience, R&D, expertise, vision, technology, knowledge,… 3 balance sheets Liabilities Assets

16 What we dont know DebtsTangible value Emotion liabilityEmotion Capital Knowledge Liabilities Assets Transform liabilities into value

17 Calculating value : Triangulations Replacement cost, market value, extrapolate & actualize income or loss, alternatives, investment, pharmaco-economy,... bankers & CFOs Perception Ponderation, feeling, thresholds, strategic values

18 Triple Accounting: the Algorythm Thresholds % Corp data Values % Needs % 5 drivers % 120 online Q&A clients management workers employees stakeholders shareholders Algorythm MS Excel Output & graphics Board Public

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20 1. Corporate DNA drive « What drives and carries the companys business ? » The product-service itself standing out The market evolution pulling The culture, specific governance The human beings in and around there The processes, production, logistics, operations

21 2. Needs 12 vectors of « Human Needs » carrying the business Security, recognition, power, nutrition, passion, creation, …

22 3. Values The 12 values hidden behind those human needs Trust, meaning, openness, sustainability, resonance, resilience,…

23 4. Thresholds Minimum threshold for each vector, tolerated by the management, before it becomes a liability ?

24 5. Corporate Data Intangible Value = Total value (Market Cap / Approximation / Evaluation) – Material Value (Equity + hidden tangibles – activated intangibles)

25 120 questions Invited by Online software EN-NL-FR Input access code Only info : age, sex, function Public input

26 Corporate Acupuncture can start now…

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32 Align = entrer a coherence

33 Triple accounting enables you to work with the intangible value of your organisation Grasp Intangibles

34 Pour qui ? CFO: évaluer & monitorer la valeur intangible CEO:stratégie & bras de leviers, modèle daffaires Actionnaires:valeur du titre Vente:satisfaction client Marketing:identité & ADN RH:satisfaction du personnel, priorités soft skill RSE:assessment culturel, alignement valeurs sociétales Production:assessment & impact des équipes - segmentation R&D:creativité & innovation, engagement Public:information, gouvernance Stakeholders:relation management PR and communication Risk manager:risque humain

35 For whom is TripleAcc ? CFO: evaluate & monitor intangible value CEO:valorisation strategy & leverage Shareholders:share value Sales:client satisfaction Marketing:brand identity & DNA HR:employee satisfaction, soft skill priorities CSR:cultural assessment Production:team assessment & impact R&D:innovation engagement + knowledge capital Stakeholders:relation management Risk Manager:detect human risks and resilience PR and communication Public:information

36 Evaluation & monitoring share value and intangibles Evaluation & monitoring share value and intangibles Strategic priority setting based on intangibles: detecting forces and potential in Strategic priority setting based on intangibles: detecting forces and potential in Detect glass ceiling for development Detect glass ceiling for development Transmission of ownership and of entrepreneurship Transmission of ownership and of entrepreneurship Human potential & resources activation Human potential & resources activation Innovation assessment Innovation assessment IRM Scan for unifying values: cultural assessment IRM Scan for unifying values: cultural assessment Corporate identity DNA profiling Corporate identity DNA profiling Facilitating int/ext communication Facilitating int/ext communication Activating new performance Activating new performance Human risk assessment against « Black Swans » Human risk assessment against « Black Swans » Business model assessment Business model assessment Align with emerging values Align with emerging values Shareholder and stakeholder satisfaction Shareholder and stakeholder satisfaction Client and employee satisfaction Client and employee satisfaction Segmentation per department, country or plant Segmentation per department, country or plant CSR and GRI governance assessment CSR and GRI governance assessment Whatfor is TripleAcc ?

37 Transmission of ownership and of entrepreneurship Transmission of ownership and of entrepreneurship Post Merger Integration (synergy clarification) Post Merger Integration (synergy clarification) Annual employee and client satisfaction Annual employee and client satisfaction Annual report Annual report Before or after strategic move Before or after strategic move A difficult question… A difficult question… When ?

38 Quantified intangible value 120 point « surgical » referential Positive or negative values in Totalizing goodwill value In Emotional and Knowledge balance sheets

39 Yamaha BMW Ducati Aprilia Honda (Kawasaki) (Suzuki) Motorbike = Source of pleasure, liberation Motorbike = Functional Ego Integration evaluate competitive positioning Corporate identity

40 Options Triangulation with traditional evaluation methods for a full picture Triangulation with traditional evaluation methods for a full picture Segmentation per plant, region, continent or department Segmentation per plant, region, continent or department Roll-out of proposals to activate intangible liabilities Roll-out of proposals to activate intangible liabilities Roll-out of proposals to transform intangibles into business Sectorial benchmark: positioning of the company, compared to other companies of its business area Analyses of statistical variations in 120 answers …

41 Whats new ? Simple Pragmatic common sense Strategic discussion behind Human values in center of algoritm Universal semantic Good house-father : first things first Intangible liabilities Dynamic model allying financials, corporate and human values

42 Roll-out after Triple Acc works if… Desire for coherence Desire for coherence Vision for human development Vision for human development Courageous questioning Courageous questioning Passion, pragmatism & humility Passion, pragmatism & humility Openness Openness Its NOT for everybody !

43 Triple Accounting 2.1 -Micro-meso-macro -Individual Triple Accounting -Country Triple Accounting -Global Systemics -Earth BS -Common Good BS -Ergonomy of questions/answers -A complementary currency Triple Acc 2.0personcorpregion Common goodTTT KnowledgeTTT EmotionalTTT MaterialTTT EarthTTT

44 Its when you start measuring something that it can become important Grasp Intangibles

45 Exemples de questions: -« L'entreprise a une excellente connaissance de son produit-service (10) - L'entreprise a une grande lacune dans sa connaissance du produit-service (0) -L'humain est très bien entendu, et l'empathie est une qualité maison (10) - Non, l'humain n'est pas entendu/compris et la discordance règne (0)

46 -« Métier, processus et production sont très sécurisés (10) - Non, faire son métier est dangereux (0) -Gouvernance, valeurs et culture d'entreprise inspirent une totale confiance (10) - Non, elle inspire la méfiance (0) -La communication avec le client/marché est excellente (10) - Non, elle est inexistante (0)

47 Questionnaire created and reviewed by: - Specialized consultants (HR, strategy) - Certified coporate coaches - Developers of « Motivation Wheel » and Triple Accounting - Native speakers - Clients and other leaders and entrepreneurs


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