Measuring The Strategic Readiness of Intangible Assets  

Oleh:

Kaplan, Robert S. ; Norton, David P.

Jenis: Article from Bulletin/Magazine - ilmiah internasional
Dalam koleksi: Harvard Business Review bisa di lihat di link (http://web.b.ebscohost.com/ehost/command/detail?sid=f227f0b4-7315-44a4-a7f7-a7cd8cbad80b%40sessionmgr114&vid=12&hid=105&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=bth&jid=HBR) vol. 82 no. 2 (Feb. 2004), page 52-63.
Topik: ASSET; accounting; balanced scorecard; competitive advantage; financial management; information systems; intangible assets; organizational learning; strategic planning; strategy implementation; total quality

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: HH10.24 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Measuring the value of intangible assets such as company culture, knowledge management systems, and employees' skills is the holy grail of accounting. Executives know that these intangibles, being hard to imitate, are powerful sources of sustainable competitive advantage. If managers could measure them, they could manage the company's competitive position more easily and accurately. In this article, the creators of the Balanced Scorecard draw on its tools and framework - in particular, a tool called the strategy map - to present a step - by - step way to determine "strategic readiness," which refers to the alignment of an organization's human, information, and organization capital with its strategy. In the method the authors describe, the firm identifies the processes most critical to creating and delivering its value proposition and determines the human, information, and organization capital the processes require.

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