Measuring the strategic readiness of intangible assets

Kaplan, R.

Measuring the strategic readiness of intangible assets - 2004 - Harvard Business Review 82(2) February 2004, 52-63(11) .

Looks at the difficulties of measuring the value of organisations' intangible assets, such as employees skills, IT systems and company culture. Puts forward the theory that measuring the value of intangible assets involves estimating how closely aligned those assets are to the company's strategy. Presents a strategy map which provides a framework for tracing intangible assets to a company's strategy and performance.


INTANGIBLE ASSETS
ORGANISATIONAL CULTURE
ORGANISATIONAL ANALYSIS
STRATEGIC PLANNING
COMPANY PERFORMANCE
HUMAN CAPITAL