Methodological issues on the assessment of intangible assets contribution to the performance of enterprises

One of the modern point of views in analysing a business is the value network (VNM, 2011). This a perspective that describes social and technical resources within and between businesses. The nodes in a value network represent people (or roles). The nodes are connected by interactions that represent tangibles and intangible deliverables. The paper stresses the role of intangible deliverables that take the form of knowledge, technical expertize, reputation, personal touch, transparency, tradition, openness to change, innovation potential and capacity, etc. All these are more and more part of the value added by a company and they account more and more substantially for the overall worth of products and services generated by a specific business. Checklists including potential intangible costs are presented and the classical structure of environmental management costs (Jasch, 2006), completed.