عنوان انگلیسی مقاله:

A strategic management framework of tangible and intangible assets

ترجمه عنوان مقاله: یک چارچوب مدیریت استراتژیک برای دارایی های مشهود و نامشهود

رشته: مدیریت مالی و حسابداری

سال انتشار: 2013

تعداد صفحات مقاله انگلیسی: 12 صفحه

منبع: الزویر و ساینس دایرکت

نوع فایل: pdf

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چکیده انگلیسی مقاله

Abstract A strategic management framework of tangible and intangible assets

Summary This article is aimed at supporting the management in the strategic planning of investments on critical value drivers, taking into consideration their impact on competitive advantage and the cumulative investments made on them. We describe a framework through a step-by-step procedure. No previous strategic management framework has adopted a holistic approach to the strategic analysis of value drivers. In fact, unlike many other strategic management models, our framework adopts a competitive advantage perspective considering both the wholeness of organizational value drivers and the interdependencies among the value drivers.

Managers are asked to make pairwise comparisons that are synthesized through the analytic network process. The outputs of the synthesis are analyzed both qualitatively (synoptic analysis) and quantitatively (Spearmans and Kendalls non-parametric rank correlation coefficients). The analysis of the resulting values turns in useful strategic suggestions for the top management in order to enhance the organizational strategic coherence.

Keywords: Tangible assets, Intangible assets, Value drivers, Interdependencies,Analytic network process, Competitive advantage

مقدمه انگلیسی مقاله

Introduction A strategic management framework of tangible and intangible assets

Organizations try to achieve competitive advantage (CA) in order to make more profits, gain market shares and increase their success in a long period perspective. Thus an organization should try to understand which of its tangible assets (TA) and intangible assets (IA) influence the sustainability of CA the most.
This article helps the management of an organization to make a ranking of its assets according to their capability to sustain CA, and to compare such capability with a holistic assessment of the cumulative investments made on the organizational assets.

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