TOWARD A MODEL FOR MANAGING AND MEASURING INTANGIBLES

TOWARD A MODEL FOR MANAGING AND MEASURING INTANGIBLES

NASER A. ABOYASSIN
NAJM A. NAJM
MOHAMMAD S. ALHMEIDIYEEN

Abstract

The purpose of this paper is to determine the main problems that represent obstacles for measuring and managing intangibles and to present a suggested model to management of intangibles. The research problem is presented in the need for a method or a model to manage and measure the intangibles. On the base of this determination of the problem, the objective of this research is the suggestion of a model that can participate in improving the performance of the corporate intangibles and making use of them in an efficient way. Then the most important inference of this paper suggests that companies can apply the suggested model by six steps (Intangibles awareness, determining Intangible Structure, determining Intangible components model, measuring and assessing intangibles, managing intangible stock, and managing intangibles flow) in order to contribute in preventing company intangible and in many important processes such as: value creation, radical and incremental change, and positive influence on stakeholders.

Key words

Brand, Copyright, Goodwill, Intangibles, and Patent.

JEL Codes: O340

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