Abstract:

Firms have to manage an enormous amount of data in order to make strategic decisions. Some of that data are registered in the financial statements of companies, such as: the turnover, the profitability and productivity ratios, etc. But other types of data are considered intangibles and they do not appear in the accounting of companies. Some examples of them are: the image and the intellectual capital of the firm.

The intangible data is the most important one to the extent that they influence the development of firms in a decisive way.

This paper presents a web tool that enables companies to make strategic decisions. It makes possible to simulate different situations to visualise the results under certain internal changes or even under some market conditions. The point of view of the internal working is that of the 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 global economy have been considered.

Keywords:

Software, simulation, intangibles, intellectual capital, strategy, competences.