Abstract
In the present age of knowledge-driven economy, intangible assets play a key role in creating the value for an enterprise. The management of intangible assets is very important for developing the scientific and technological strength and the competition advantage of a country. It is also needed in developing an enterprise’s management strategy. In ' Strategy Map ' written by Kaplan and Norton, they proposed a method to help enterprise know the deficiency of its intangible assets and the ways to increase their readiness. However, it is impossible to carry out all the projects at once because of the limitation of an enterprise's annual budget. Therefore, it is an important issue about how to select the most important and feasible projects to strengthen the competitiveness. In this research, the problems of how to allocate limited resources to optimally increase the intangible assets of an enterprise and which projects must be done to produce the greatest value are investigated. It starts from the strategic planning viewpoint and then takes into consideration of the vision and mission of an enterprise. Based on the methodology of strategy map, some key strategic areas can be identified from the critical processes, and the readiness of intangible assets can be found. Then the gaps of the organizational ability can be found, and the alternatives which need to be carried out to bridge these gaps can be set up. The AHP method is then applied to find the relative weights of these alternatives, and finally an integer programming method is used to choose the alternatives need to be carried out for each year under the limitation of yearly total budget.In order to verify its practicability, the proposed method is applied to a public laboratory. The results show that the proposed method can successfully help a laboratory know what intangible assets’ alternatives will be executed. By using the proposed method, the limited annual budget of the laboratory can be optimally allocated to the most important projects to improve the readiness of intangible assets and increase its competitiveness.