Research On Measuring The Strategic Readiness Of Enterprise Intangible Assets

There are a variety of intangible assets, which have different properties. With respect to tangible assets, intangible assets have no material entity, no definite service life and intangible assets’ future return is very uncertain. So, measuring the intangible assets is a problem. The paper measuring the Strategic Readiness of Intangible Assets wrote by Kaplan and Norton presented a new method of the strategic readiness of intangible assets. After that, many literatures analyzed the application of strategic readiness in the organization’s overall strategic assessment, but they lacked the quantitative results and analysis.Through systematic study of the strategic readiness of intangible assets, we can effectively assess the implementation of the overall business strategy, we can explicitly match the degree of intangible assets and strategies, and companies can make more aware of the value of intangible assets and its improvement direction. Today, the companies’ managers give more and more attention to the strategic significance of intangible assets, but companies do not have enough attention to assessing the strategic readiness of intangible assets. Enterprise managers are all deeply aware of the importance of intangible assets, especially in the important role of intangible assets to achieve corporate strategy and long-term goals of their companies. However, in general, they can not accurately assess the intangible benefits of their enterprises, they can not be informed that whether their intangible assets match the corporate strategies, they do not know how to develop a good intangible development strategies to enhance the strategic readiness. There are so many practical and generalized things remained to be done in measuring the strategic readiness of intangible assets.In measuring the strategic readiness of intangible assets, the method of the Balanced Scorecard has been widely used. However, there are many problems in the application of the Balanced Scorecard. This paper attempts to change the thought pattern to research the evaluation index system and evaluation model of measuring the strategic readiness of intangible assets. This paper want to breakthrough the tool of the strategy map which based on the Balanced Scorecard which proposed by Kaplan and Norton. This paper aims to introduce a new evaluation dimensions to further research the ideas and methods of measuring the strategic readiness of intangible assets and explore the problem of measuring the strategic readiness.In the research process of measuring the strategic readiness of intangible assets,this paper analyzes the research status which relate to the management and measuring of intangible assets at home and abroad. On the basis of relevant theories and defined concepts, this paper discusses the current status and problems of China’s strategic readiness of intangible assets evaluation. First, analyzing the intangible assets related to corporate strategies, developing the evaluation dimensions and corresponding evaluation index of strategic readiness of intangible assets, and then establishing the index system of measuring the strategic readiness of intangible assets. Secondly, this paper chooses the method of analytic hierarchy process as the calculation method of index weight to calculate the corresponding weight coefficient of each index. Third, constructing the evaluation model of fuzzy comprehensive evaluation, then, analyzing the results of comprehensive evaluation. Finally, doing an empirical analysis of the application of the method used in this paper.