Intangible Assets and Value Creation by Juergen H. Daum

By Juergen H. Daum

With using functional in-depth case reports and interviews with prime specialists within the box, this publication analyses the foremost parts in price production within the new age. It offers sensible advice to agencies that may let them migrate effectively into an economic system that calls for new company versions.

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Extra info for Intangible Assets and Value Creation

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Information technology is replacing tangible assets The role of IT has changed nearly everything we have become used to in business. Information and knowledge represent the foundation of intangible assets and of the new economics of the business enterprise of today. The power of information and knowledge is so big that it can replace financial and tangible assets. Wal-Mart, the biggest retailing company in the world, has spent more than a billion dollars on information technology and was one of the first in industry to wire their retail stores with their logistic system.

This is the accumulation of human capital: knowledge gained and built up through work experiences and through collaboration with other knowledge workers, business partners and customers. That companies no longer own this kind of capital, intellectual capital, alone might be reflected in the fact that more and more companies, especially in knowledge-intensive businesses, reward the accumulation of intellectual capital by their employees by letting them also participate in the accumulation of financial capital in the form of stock options the company grant to them.

Typically they are long term, and just as typically they cannot be accurately valued until the company is sold, being then converted to and lumped under the title ‘‘goodwill’’, which is calculated as the difference between purchase price and book value. In more and more companies the role and amount of these intangibles increasingly gets greater to such a point that their value completely overwhelms the value of all the other assets combined, and it becomes obvious to everyone that these assets have to be identified and analyzed in more detail.

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