Immaterial
resources (leadership, brand names, reputations, networks,
technologies, innovation, intellectual capital, flexibility,
and so on) have achieved a fundamental role in determining
the outcomes of competitive processes. Resources that are
neither financial nor material in nature are increasingly
found to be a source of profitability; it has been calculated
that such resources account for more than half of the value
of economic goods. What are immaterial resources, how are
they created, how do they develop and, above all, how much
are they worth? Determining the value of immaterial resources
is a question of synthesis, into which flows all relevant
knowledge accumulated over the years. This useful book adopts
a wide-ranging analytical perspective that draws from different
fields such as accounting, finance, business administration
and corporate strategies, in order to accomplish two goals:
shape a theory of immaterial resources within general business
economics theory and identify a corresponding approach to
evaluation.
Contents:
Introduction - 1. Immaterial Resources in a Production Business
- 2. Immaterial Resources in the Generation of Competitive
Advantage and Economic Profit - 3. Immaterial Resources and
Business Performances - 4. Analysis, Classification, and Evaluation
Criteria for Immaterial Resources in a Production Business
- 5. The Indirect Method for the Determination of Goodwill-
6. Profitability and Goodwill - 7. The Breakdown of Goodwill
- 8. Identification, Classification, and Evaluation of Autonomous
Immaterial Goods - 9. Analysis and Strategic Evaluation of
Immaterial Resources - 10. A Systematic Process for Accounting
for Immaterial Resources for Control and Communication Purposes
Andrea Beretta Zanoni teaches Business Economics
at the University of Milan.