Skandia Navigator - an Innovative Tool for Evaluating Hidden Intangible Assets

Cati-Loredana Dumitru (Soare) ()
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Cati-Loredana Dumitru (Soare): „Valahia†University of Târgoviște, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 2, 846-851

Abstract: The true amplitude of the contemporary enterprise is found in its hidden assets such as human capital, structural capital, customer capital and organizational capital. These elements are now known as intellectual capital or hidden intangible assets due to the fact that they are not reflected in the current financial statements but which contribute decisively to establishing the market value of the contemporary enterprise. The present research emphasizes the idea of understanding hidden intangible resources as the main value-generating assets of the enterprise, but also the need to promote and measure them through Skandia Navigator to have a series of grouped and balanced tools to promote enterprise development.

Keywords: Skandia Navigator; hidden intangible assets; intellectual capital; human capital; valuegenerating assets (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:846-851

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