Intangibles (intangible assets)

Unless otherwise defined, intangibles are all assets that are a determining factor in the company’s earnings and are essential for its long-term market opportunities, but are not tangible assets (working capital) or financial assets. Sometimes we also speak of intellectual capital and divide it into – human capital, – customer capital, – partner or alliance capital and – structural capital. – Human capital refers to things such as knowledge, skills, willingness to perform, collegiality and the sense of duty of employees. – Client capital consists of the customer base and customer relationships. – Partner or alliance capital (partnership relations) comprises the number and performance of partnerships within the value [added] chain. – The intra-organizational capital refers to the efficiency of the internal structure and the image of the company. It also includes a website (web-page; domain), the purpose of which is to present the company and its offer to a wider audience. – The position of a company, especially on the financial market, depends crucially on these intangibles, which have been studied in detail in recent literature. – See Cornerstone Investor, revenues, intangibles, event marketing, earning power, goodwill, capital, intellectual, phantom risks, risk, human, assets, intangibles.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
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https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/