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Intangible Assets and Strategic Positioning of Company

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  • Roxana Arabela Dumitrascu

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    Abstract

    Company’s profitability is the result of the use of all available assets, although in many cases, the intangible assets are those that give the company the largest part of the strategic substance, contributing decisively to the increase of its overall value over the value of the tangible assets they possess. Intangible assets represent a support for the tangible ones and are at the origin of profitability surplus (super profit) obtained by the enterprise above normal profitability of the sector.

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    File URL: http://www.orizonturi.ucdc.ro/arhiva/2014_khe_61_pdf/khe_vol_6_iss_1_91to93.pdf
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    File URL: http://www.orizonturi.ucdc.ro/arhiva/2014_khe_61_pdf/khe_vol_6_iss_1_91to93.pdf
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    Bibliographic Info

    Article provided by Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest in its journal Knowledge Horizons - Economics.

    Volume (Year): 6 (2014)
    Issue (Month): 1 (March)
    Pages: 91-93

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    Handle: RePEc:khe:journl:v:6:y:2014:i:1:p:91-93

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    Related research

    Keywords: Goodwill; economic profitability; super profit; competitive advantage; reorganization;

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