Harvard Business Review

DECEMBER 21, 2016

Despite the fact that executives could improve the value and performance of their companies by shifting capital from under-performing business units to better performing units, most choose to allocate their resources the same way year after year. How much is changing? In our experience, there are other causes as well.

Intangible Assets 8

Intangible Assets Business Model GAAP Budgeting 8

Harvard Business Review

SEPTEMBER 16, 2016

For example, at the end of its 2015 fiscal year, Apple’s balance sheet stated tangible assets of $290 billion as a contribution to its annual revenues, with approximately $141 billion worth of intangible assets — a combination of intellectual capital, brand equity, and (investor and consumer) goodwill.

Intangible Assets 8

Intangible Assets Intellectual Capital Corporate Accountability Activity Based Costing 8

Harvard Business Review

JUNE 22, 2016

Different industries and different business models have always maintained different percentages of these asset types. Manufacturers invest most of their capital into physical assets, while high-tech firms invest in R&D to create new intellectual capital. The first step is to pinpoint your starting place.

Intangible Assets 9

Intangible Assets Business Model How To Intellectual Capital 9

Harvard Business Review

SEPTEMBER 29, 2016

The health technology and technology services industries are creating highly scalable, and highly desirable, intangible assets. If companies want to change their business models, break out of the norms of their industries and beliefs about value, and earn the highest values from investors, they’ll need to adopt a new perspective.

Company 8

Company Intangible Assets Business Model Supply Chain 8

Harvard Business Review

FEBRUARY 26, 2018

The current financial accounting model fails today’s companies in yet another respect. In a previous HBR article , we argued that, in contrast to physical assets that depreciate with use, intangible assets might enhance with use. But there are things companies can do to convey their real worth to investors.

Company 8

Company Intangible Assets Depreciation IPO 8

Harvard Business Review

JULY 3, 2015

But these co-creation models produce only one-off physical goods, and none represents a fundamental shift in how these companies create value; they’re peripheral to the core business. homes and cars) and intangible (e.g. Customer co-creation is central to the Network Orchestration business model.

CRM 8

CRM Brand Business Model Intangible Assets 8

Harvard Business Review

AUGUST 27, 2018

All three factors have become more common over time, which we argue stems from firms’ increasing reliance on intangible and knowledge inputs in their business models. Digital firms are as valuable for their intangible capital as were the 20 th century firms for their land, building, and factories.

IPO 9

IPO Company First-mover Advantage Intangible Assets 9