(882)SIMULATION SOFTWARE BASED ON INTANGIBLES FORSTRATEGIC DECISION MAKING

摘要

Firms have to cope with an enormous amount of data in order to make strategic decisions. Some ofthat data is registered in the accounting of companies, such as: the turnover, the profitability andproductivity ratios, etc. But other types of data are considered intangibles and they do not appear inthe accounting of companies. Some examples of them are the image and the intellectual capital of thefirm. Intangible data is the most important one, to the extent that they influence in a decisive way thedevelopment of firms. This paper presents a web tool that enables companies to make strategicdecisions. It makes possible to simulate different situations to visualise the results under certaininternal changes or even under some market conditions. The internal working point of view is that ofthe intangible assets management. Moreover, the tool allows to measure human, organisational,social and commercial competences, taking into account past trends and future prospects. Therefore,to develop the software, the key success factors for the companies that are immersed in a globaleconomy have been considered.