search query: @author Norton, D.P. / total: 2
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| Author: | Kaplan, R.S. Norton, D.P. |
| Title: | Measuring the strategic readiness of intangible assets |
| Journal: | Harvard Business Review
2004 : FEB, VOL. 82:2, p. 52-63 |
| Index terms: | Accounting Management Human capital Strategy Planning Intangible assets |
| Language: | eng |
| Abstract: | How valuable is a company culture enabling employees to understand and believe in their organization's mission, vision, and core values? What's the payoff from investing in a knowledge management system or in a new customer database? Is it more important to improve the skills of all employees or focus on those in just a few key positions? This article draws on the concepts and tools of the Balanced Scorecard to present a way to systematically measure the alignment of the company's human, information and organizational capital, called its strategic readiness, without which even the best strategy cannot succeed. The three categories of intangible assets essential for implementing any strategy are: (1) Human capital, (2) Information capital and (3) Organization capital. |
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