Managing Intangibile Assets, Capabilities And Performance In A Company Operating In The Field Of Electronics And Defence

The strategic role of intangibles in value creation is well established at the academic level, now it is becoming necessary for it to be achieved in the corporate world. The literature has indeed confirmed the existence of strong links between investments in intangibles and in the value of the company's performance through many empirical studies However, many aspects of this theme are still critical, such as the inadequacy of traditional economic tools in financial management, measurement and the presentation of intangible resources. One of the challenges of top management, therefore, consists in the search for a model to enhance, measure and manage intangible assets of the company, which, being "firm specific" and difficult to imitate, are the key value drivers can rely on to get a competitive advantage in the long run. The study concerns a company operating in the field of Electronics and Defense, which has developed and applied in its reality a model of IC management. This approach is that the initiative, ie, every project set up by the company that impacts on IC, is subject to measurement, valuation and reporting. This model aims to be an effective support to general management, providing a link between intangible assets and capabilities functional to the creation of value, The goal of the model is to establish relationships between indicators of business performance and indicators associated with Intangible Capital divided into three components: human, structural and organizational. The application of this model represents an innovation in support of the organizational management system, and also offers an important tool for the entire reporting on intangible assets in the company, which takes on double meaning: for internal management to support management decision, and for external stakeholders, in addition to the traditional information tools.