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CHAPTER 7

Aligning Intangible Assets


To Enterprise Strategy

Muhammad Chusaini
041214353021
Oktavilia Margaret S.
041214353023
Agung Kurniawan
041214353079
Introduction

Learning and Growth Perspective:


Three Component of Intangible Assets.
1. Human Capital.
2. Information Capital.
3. Organization Capital.

Must be ALIGNED with the objectives for the internal process


to create VALUE and INTEGRATED with each others
Introduction- Contd
ALIGNMENT & INTEGRATION
Provide The Conceptual Building block for developing objective for
Human Capital.
Information capital
and Organization capital

Alignment : The Intangible Assets must be aligned with the STRATEGY, In order to create
value:
Example: Training Required of Personnel/Staff, must be aligned with firm strategy.

Integration : The Strategic Role of Intangible Assets cannot be addressed on a stand alone
basis. Integrated Program is required to support the enhancement of all the organization
intangible assets
Example: Specialization on each department, it make isolation from each other. Investment of
IT have no value unless complemented with HR training & Incentive program. HR training
program have little value unless complemented with modern technology
Alignment Intangible Assets to create
Value of Organization
Three parts process to align and
integrate intangible assets:

1. Describe Intangible Assets.


Knowledge that Exist in an Organization to Create Differential
Advantage and Capabilities of the company employee to satisfy
Customer Need
Human Capital : Startegyc Competency (80% of Score
Card)
Information Capital : Strategic information (80% of
ScoreCard)
Organization Capital
a. Culture (90% of Score card)
b. Leadership (90% of Score card)
c. Alighment (70% of Score card)
d. Teamwork (60% of Score card)
Datex Ohmeda Strategy
Maps
2. Align and Integrate Intangible Assets.
The strategy Map Promotes alignment and integration by providing a common
point of reference for the enterprise strategy
The internal perspective of the map identifies the critical few process that
create desired outcomes for customer & share holders

Three Alignment techniques to establish a bridge between the


strategy map and intangible assets
Linking Intangible Assets to The Strategy at
Customer Bank
3. Measurement Intangible Assets.

.To Measure intangible assets, We can learn from The principles used in a
companys balance sheet to measure Organizations tangible and
financial assets

.Accounts organize the asset side ;


Inventory, Property, Plant, Equipment, Long term investments

.Assets are ordered hierarchically;


By degree of liquidity, which the asset can be converted to cash
Framework for Measuring Intangible Assets
SUMMARY

The ESSENTIAL elements to managing intangible assets;

1. Define the Assets


2. Align it to the strategy
3. Measure the Degree of Readiness
THANK
YOU

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