Tourism companies in Bulgaria often stand in front of a need to improve their performances in comparison to their competitors. And the most widely used approach in this regard is the claim on uniqueness and unrepeatability. However, any country in the world, any tourism destination can claim upon the uniqueness of its natural and anthropogenic resources in one way or another. Therefore, just sticking to “unique resources” cannot guarantee, always and in sufficient scale, the true uniqueness and competitiveness needed by the hotel companies. Here, one possible solution comes in the face of the intangible assets management and the resulting control over the information flows in, within and out of the hotel businesses. The realtourism uniqueness and competitiveness do come as a result of the proper investments in the intangible assets, regarded as: (i) specific skills, knowledge and experience of each of the hotel’s employees (the human capital); (ii) written and incorporated knowledge in the working process and systems of the hotel (the structural capital); (iii) the abilities and skills of the hotel employees to cooperate and work together based on mutual trust (the social capital). And the process of the “organizational learning” can bring the level ofthe intangible assets (often also regarded as the company’s intellectual capital) to a stage, which can easily facilitate the reaching of the hotel companies’ strategic goals.


Key words

intangible assets building-up; uniqueness,tourism



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