Intangible Assets and Strategic Positioning of Company

Roxana Arabela Dumitrascu ()

Knowledge Horizons - Economics, 2014, vol. 6, issue 1, 91-93

Abstract: Company’s profitability is the result of the use of all available assets, although in many cases, the intangible assets are those that give the company the largest part of the strategic substance, contributing decisively to the increase of its overall value over the value of the tangible assets they possess. Intangible assets represent a support for the tangible ones and are at the origin of profitability surplus (super profit) obtained by the enterprise above normal profitability of the sector.

Keywords: Goodwill; economic profitability; super profit; competitive advantage; reorganization (search for similar items in EconPapers)
JEL-codes: B15 C46 D85 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:khe:journl:v:6:y:2014:i:1:p:91-93

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