Bedeutung immaterieller Werte bei der Beurteilung der Zukunftsfähigkeit von mittelständischen Unternehmen (English shop)

Eine Analyse am Beispiel deutscher Kreditgenossenschaften der Primärstufe mit Hilfe der Wissensbilanz-Made in Germany

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The significance of intangible assets is steadily increasing from the various perspectives of the corporate environment. This study examines the most common methods for identifying, measuring and evaluating intangible assets, taking into account requirements from the perspective of SMEs and banks. In this context, the Wissensbilanz–Made in Germany showed the highest degree of fulfilment with regard to the stated objective. On the basis of an extensive analysis, the significance of intangible assets for business success was elaborated using the example of cooperative banks – as representatives of medium-sized enterprises. The investigations also demonstrated that and how a causal relationship between the intangible and financial factors of a company can be “decoded”.

Based on these findings, Mr Pfeifer developed a sustainability index (Zukunftsfähigkeitsindex, ZFI™) that can be employed as an aggregated tool for the holistic evaluation and analysis of financial and intangible factors within the framework of corporate management. The study seeks to contribute to the further development of the incorporation of intangible assets into internal management as well as into companies’ external communication, and makes clear that, in order to secure the future viability of companies, the inclusion of causal, non-financial, intangible factors alongside financial indicators is imperative.