Wissensbilanzen in der praxis : "Erstellung einer wissensbilanz am beispiel des geschaeftssegments sis swp as von siemens Türkei"

?Intellectual Capital? and ?Intangible Assets? are two major topics which have been increasingly concerned in the last decades not only by the company managers or academicians but also by investors, banks, analyists and other players in the markets. It is a known fact by the authorities, that an analysis on the classical financial statements representing the results of past periods does not provide a clear objective about the future of the companies. The intangible assets, or in other words, the ?intellectual capital? of a company has much more direct-effect than the tangible assets, on the future success and also on the current market value of the company.As a result of these developments in the financial markets, many organisations and universities have developed methods for the identification, valuation, measurement and reporting of intellectual capital of companies or organisations.In the scope of this thesis, ?knowledge management? and ?intellectual capital statement? have been studied with a theoretical approach. Additionally, the method ?Wissensbilanz-Made in Germany?, which was developed in 2004 in Germany by Arbeitkreis-Wissensbilanz (AK-WB) and Federal Ministry of Economics and Technology (BMWi) together, has been analysed and evaluated. As a practical application of this method, the intellectual capital statement of the business unit SIS SWP AS of SIEMENS San Tic AŞ has been prepared under the cover ?Wissensbilanz - 2007?.