About discussion for management accounting interpretation some no-money-valuable objects and events

The main idea in this publication is to provide opportunities through non-financial metrics to monitor some key indicators of the condition and perspectives of the business. In introduction, the author discusses the necessity for a management accounting interpretation some no-money-valuable, but business-significant objects and events. Briefly are mentioned some of the arguments for and against the use of non-financial metrics in accounting. In the first part graphically is illustrated the two-dimensional metric that uses modern financial reporting, i.e. in money and time and is criticized financial accounting measurement, in particular the limited possibilities of that measurement for presentation of resources such as customer loyalty, experience of staff, or brand perception. In the next two parts introduces some ideas and techniques for one-dimensional and multidimensional scanning to monitor the status and changes in non-financial indicators of business performance. It is suggested to follow an algorithm that includes: clearly define the characteristics to be measured, to destruction this feature to its dimensions, to select indicators by which to detect the parameters of these dimensions and finally, to form an index reflecting the state of the feature. Further, monitoring of dynamics of this index will make it possible to establish changes in the appearance of this characteristic. Proposed in this manuscript approaches, procedures, techniques and calculations are demonstrated with concrete examples. They can be applied in the case of other «invisible assets», but the author does not claim to their versatility. So, the challenges remain.