Prioritization of Strategic Intangible Assets in Make/Buy Decisions

Sustainability

Franco Maria Battagello¹  Michele Grimaldi²  Livio Cricelli³ 

[1] Department of Business Engineering, University of Rome “Tor Vergata”, 00133 Rome, Italy;Department of Civil and Mechanical Engineering, University of Cassino and Southern Lazio, 03043 Cassino, Italy;Department of Industrial Engineering, University of Naples “Federico II”, 80125 Naples, Italy;

关键词: intangible assets;    strategic capital, sustainable competitive advantage;    sustainable value;    make/buy;    outsourcing;    strategic alignment;    decision support;    resource allocation;   

DOI  :  10.3390/su11051267

来源: DOAJ

【 摘 要 】

Every company, in a knowledge-based economy and, in a sustainability-aware era, is “doomed„ to deal with a critical mass of strategic assets, in order to achieve a sustainable competitive advantage. Maintaining this system up-to-date requires financial/organizational efforts. Therefore, in order to optimize performance, it is necessary to detect which are the assets that can be outsourced/externalized without jeopardizing the business model architecture. Nevertheless, several studies confirm the inherent risks upcoming with any decision of outsourcing; pursuing a bearable long-term advantage over competitors mostly involves combinations of resources and capabilities, i.e., intangible assets. By the means of a multi-criteria indicator, the proposed framework builds a quantitative relational ranking of such resources, disclosing their critical weight (revealing which assets are actually strategic), hence the convenience for each of them to be outsourced or kept “in-house„ to create sustainable value. This solution permits a strategy-level prioritization to take informed decisions on outsourcing candidates, also returning further analytics on the status of each investigated entity. Designed as a discriminating tool in make/buy resolutions to be used alongside traditional cost-based criteria, it represents a comprehensive approach capable of appreciating the complexity of the problem and the involved risks in order to keep a sustainable momentum.

【 授权许可】

Unknown