Introduction to Intangible Assets

Description
Intangible assets have been argued to be one possible contributor to the disparity between company value as per their accounting records, and company value as per their market capitalisation.

Intangible Assets
66.490 Meeting 7

Types of Assets
Hard Land Plant & Equipm ent Cas h Soft Com petency (Know-How) Capabili ti es (Proces s es ) Cus tom er Needs Relations hi ps

Financial M eas ures (B eta) Stabili ty vs

M eas ured?? Flex ibili ty

Unlike Physical Assets, Capabilities and Competencies DO NOT DETERIORATE As They Are Used THEY GROW WHEN USED

Asset = Capabilities & Competencies
• Competencies
– Science – Technology

• Capabilities
– – – – Knowledge of Customer Needs New Product Design Skills New Product Marketing Skills (Ecosystem) Distribution / Logistics Systems (Relationships)

Tree of Competencies
End Products

SBU 1

SBU 2

SBU 3

SBU 4

Core Platform B

Core Platform A

Competence 1

Competence 2

Competence 3

Competence 4
Prahalad & Hamel

4.2

Core Competencies and Distinctive Competencies

Core Competencies and Distinctive Competencies
Core Competencies • Things a corporation can do exceedingly well
Distinctive Competencies • Core competencies that are superior to those of competitors

Intangible Investments
• Leadership • Strategy Execution • Communication and Transparency • Brand Equity • Reputation • Networks and Alliances (Relationships) • Technology and Processes • Human Capital • Organization and Culture • Innovation • Intellectual Capital • Adaptability

Low & Kalafut, The Invisible Advantage,2002

Assets Earn Economic Rents (A Payment For Uniqueness) vs Monopoly Rents (A Payment For Power)

Factors Determining Sustainability of a Distinctive Competency
• Durability • Imitability
– Transparency – Transferability – Replicability

Keeping the Economic Rents . . .
• Durability
– Determined by rate of depreciation or obsolescence of resources and assets
• Brand Names • Firm Reputations • Culture supports capabilities via socialization of new employees

– Rate of Technological Change

Keeping the Economic Rents . . .
• Transparency (ability of others to imitate)
– Can rivals understand and establish a similar capabilities base – Single simple advantage vs multiple complex capability (patent v logistics system) – Uncertainty over how rivals 'do it' is entry barrier

Keeping the Economic Rents . . .
• Transferability (Can Resources Be Acquired?)
– – – – Geographic Immobility (machines & scientists) Imperfect Information Firm-Specific Resources Immobility of Capabilities
• Resource Teams more immobile than A Person • Team may function differently in new culture

Keeping the Economic Rents . . .
• Replicability (can competitor copy?)
– Purchase of supplier delivered systems vs. – Complex organizational routines
• Japanese JIT & Quality Circles Culture • Xerox Customer Service Culture

Continuum of Resources Sustainability
Level of Resource Sustainability High Hard to imitate Slow-Cycle Resources Standard-Cycle Resources ? Standardized mass production ? Economies of scale Complicated processes ? Chrysler: Mini-van Low (Easy to Imitate) Fast-Cycle Resources ? Easily duplicated ? Idea driven ? Sony: Walkman

? Strongly shielded
? Patents, brand name ? Gillette: Sensor razor

Source: Suggested by J. R. Wiliams, “How Sustainable Is Your Competitive Advantage?” California Management Review (Spring 1992), p. 33.

Value Chain
Staff

Firm Infrastructure Human Resources Research & Development Supply Chain Management
Inbound Logistics Marketing & Sales
Outbound Logistics

Transformation

Service

Line

.

Line Activities
• Inbound Logistics
– Activities, such as materials handling, warehousing, and inventory control,used to receive, store, and disseminate inputs to a product Activities necessary to convert the inputs provided by inbound logistics into final product form. Machining, packaging, assembly, and equipment maintenance are examples of operations activities Activities involved with collecting, storing, and physically distributing the final product to customers. Examples of these activities include finished goods warehousing, materials handling, and order processing. Activities completed to provide means through which customers can purchase products and to induce them to do so. To effectively market and sell products, firms develop advertising and promotional campaigns, select appropriate distribution channels, and price products to be competitive. Activities designed to enhance or maintain a product’s value. Firms engage in a range of service-related activities, including installation, repair, training, and adjustment.



Operations




Outbound Logistics




Marketing and Sales




Service


Support
• Firm Infrastructure


Activities

Firm infrastructure includes activities such as general management, planning, finance, accounting, legal support, and governmental relations that are required to support the work of the entire value chain. Through its infrastructure, the firm strives to effectively and consistently identify external opportunities and threats, and to identify resources and capabilities that can be developed into core competencies. Technological development takes many forms, such as manufacturing processes, basic research, product design, and servicing procedures. Activities by which a firm’s products and/or processes are improved. Activities involved with recruiting, hiring, training, developing, and compensating all personnel. Activities completed to purchase the inputs needed to produce a firm’s products. Purchased inputs include items utilized during the manufacture of products (e.g., raw materials and supplies, as well as fixed assets—machinery, laboratory equipment, office equipment, and buildings



Technological Development




Human Resource Management




Procurement


Table 2.1 Examining the Value-Creating Potential of Primary Activities Inbound Logistics Activities, such as materials handling, warehousing, and inventory control, used to receive, store, and disseminate inputs to a product.

Operations Activities necessary to convert the inputs provided by inbound logistics into final product form. Machining, packaging, assembly, and equipment maintenance are examples of operations activities

Outbound Logistics Activities involved with collecting, storing, and physically distributing the final product to customers. Examples of these activities include finished goods warehousing, materials handling, and order processing.

Marketing and Sales Activities completed to provide means through which customers can purchase products and to induce them to do so. To effectively market and sell products, firms develop advertising and promotional campaigns, select appropriate distribution channels, and price products to be competitive. Service Activities designed to enhance or maintain a product’s value. Firms engage in a range of service-related activities, including installation, repair, training, and adjustment.

Table 2.2 Examining the Value-Creating Potential of Support Activities

Technological Development Technological development takes many forms, such as manufacturing processes, basic research, product design, and servicing procedures. Activities by which a firm’s products and/or processes are improved. Human Resource Management Activities involved with recruiting, hiring, training, developing, and compensating all personnel. Firm Infrastructure Firm infrastructure includes activities such as general management, planning, finance, accounting, legal support, and governmental relations that are required to support the work of the entire value chain. Through its infrastructure, the firm strives to effectively and consistently identify external opportunities and threats, and to identify resources and capabilities that can be developed into core competencies. Procurement Activities completed to purchase the inputs needed to produce a firm’s products. Purchased inputs include items utilized during the manufacture of products (e.g., raw materials and supplies, as well as fixed assets—machinery, laboratory equipment, office equipment, and buildings

Table 2.3 Value Chain Analysis Via Simulation
Value Chain Activity Support Activities ?Creating new products ?Repositioning established products ?Reducing R&D cycle times ?Recruiting, training, and compensating employees ?Labor Negotiations Simulation Component

Technology Development

Human Resource Management

Firm Infrastructure

?Financial analysis ?Sources and uses of funds
?Purchase / sale of plant and equipment Primary Activities

Procurement

Inbound Logistics

?Implement total quality management (TQM) initiatives ?Implement automation ?Implement TQM

Operations

Outbound Logistics

?Developing distributor network
?Developing promotion budget ?Developing sales budget ?Developing sales forecasting ?Developing price positioning ?Improving Performance: Mean Time Before Failure (MTBF)

Marketing & Sales

Service

Integration of Assets
Marketplace Advantage
Superior Efficiency Superior Quality Superior Responsiveness Superior Innovation

Distinctive Competencies Resources

Capabilities
Hill & Jones



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