香港中文大學-服務利潤鏈(PPT 30頁)

Intangible Assets 無形資產
In recent years, physical assets accounting for most of the book value of corporations have fallen to around one-third of market value.
大多數公司的有形資產占它們市場價值的１/3.

These intangibles comprise such factors as brands, information, technology, customer relationships, the quality of employees, and quality of an organization’s leadership and administration.
無形資產包括品牌、信息、技術、客戶關係、員工質量、組織領導和管理的質量

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