How to identify and assess the invisible assets of an enterprise: using The Value Explorer method

Mariusz Tomasz Strojny


Although the today's economy is increasingly based on intangible resources, values, knowledge and intellectual capital - accounting and methods of measuring the performance of national economies are grounded in the industrial age and thus inefficient and unreliable. Hence, new methods of performance measurement are needed. They should enable us to capture and measure in quantitative and/or qualitative way the "intangible world" surrounding us. The aim of this article is to give a closer look at one of the most interesting and least known methods called "The Value Explorer". This method was developed in the second half of the 1990s by the Dutch consulting arm of KPMG in cooperation with prof. Rene Tissen. It assumes a holistic approach to the measurement and management of an enterprise's intellectual capital and is focused on capturing value. [The article is a result of statutory research "Value-based management in the concept of integral development (humanistic)" conducted by the Institute of Value Management at the Warsaw School of Economics. The article is based on the desk research, the review of Polish and international literature as well as on the author's 17 years work experience at KPMG.]


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Mariusz Tomasz Strojny

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The article is in the printed version on pages 52-58.

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