Decisions on intangibles
Intangible values (e.g. brands, data bases, expert knowledge, leadership, productivity) are increasingly important in markets – at least if we use the instrument of stock market valuations rather than the those of accountants. How might we consider them in our planning? Tamara Plakalo suggests we can categorize intangibles in three ways – as ‘structural capital’, ‘relational capital’ and ‘human capital’. To download her whole article, ‘Untangling Intangibles’, go here.