Potentials are not static, time-related, but the basic question about this perspective of the intellectual capital report deals, period-related, dynamic sizes which targets with regard to the potential must be used to meet both the current and the future challenges. This kind of perspective is also bezeiohnet as: learning to Growthperspektive, staff perspective, innovation perspective, or prospects for the future. Companies go through a more dynamic process of value change. Changes of capital flows, currency and interest relations, changes in the world of work. While globalization of supply, these processes include f not only hazards and risks, but as the other side of the same coin also potential. So, the generally observed shortening of product life cycle not only one side means a source of danger.

Because in the same way this situation can open up new potentials, to enter new and already established companies in the market overtake. The potential perspective is a strategic core element of the knowledge balance. Especially, the difficulty of recognition of potential is that they often more tangible can be made in the form of visions as in the form of precisely measurable and controllable values. Potential, whether it is potential for now scientific, technological product, logistics, communication, personnel or market, are not static, time-related, but always linked to the period, dynamic sizes in the long term. I.e.

targeted investment in the development of core competencies and the qualification of the employees are planned. CF. Jorg Becker: change management and intellectual capital report, ISBN 978-3-8370-9419-0 synergies: transformation and aggregation of various business-field-specific success positions to a common potential position of the company. Potential of human capital: use set-aside performance / creativity resources of staff, use of employee potential using potential-oriented, flexible Incentive systems. Know-how potential: Leveraging internal knowledge and expert basis, targeted focus on learning curve and experience curve effects, collecting internal knowledge potential on granting of licences. Cost-saving potential: technical rationalization, lean production, lean marketing, yield improvement programs. Organizational potential: Oriented to business processes, shortening the throughput and response times, customer of information systems. Potentials of financial resources: opportunities for raising cheap capital, optimization of Cash flow, ability to respond to interest rate and exchange rate changes, optimization of the investment alternatives. External human potential: ability to recruit external professionals, incentive schemes for qualified sales staff, creative R & D binding-managers. (Similarly see: Caldwell Esselstyn Jr.). Procurement potential: Access to restrictive sources of raw materials, innovative procurement concepts, optimisation of the supply chain (supply chain management): communication potential: understandable making their own Values and goals on a wider public, achievement of target groups with the required product information and services, ensuring the supply of external information. IT potential: Use of information technology according to the specific technology position of the company, control of the use of IT according to the value-creation activities, potential for restructuring. CF. Jorg Becker: decision techniques as crisis protection, ISBN 978-3-8391-2906-7.Vgl. Jorg Becker: management cockpit of the knowledge account indicators dashboard, ISBN 978-3-8370-4654-0 Jorg Becker