Intangible assets are defined as those non-monetary
assets that cannot be seen, touched or physically measured and which are created through time and/or effort. There are two primary forms of intangibles - legal intangibles (such as
trade secrets (e.g., customer lists),
copyrights,
patents,
trademarks, and
goodwill) and competitive intangibles (such as knowledge activities (
know-how,
knowledge), collaboration activities, leverage activities, and structural activities). Legal intangibles generate legal property rights defensible in a court of law. Competitive intangibles, whilst legally non-ownable, directly impact effectiveness, productivity, wastage, and opportunity costs within an organization - and therefore costs, revenues, customer service, satisfaction, market value, and share price.
Human capital is the primary source of competitive intangibles for organizations today. Competitive intangibles are the source from which
competitive advantage flows, or is destroyed.
See more at Wikipedia.org...
BENI IMMATERIALI. ATTIVITÀ IMMATERIALI. IMMOBILIZZAZIONI IMMATERIALI
Free Download Now!
