Value Networks approach as a tool for intangibles value analysis and amplification capability - case study
探讨价值网络方法在分析小型IT公司无形资产价值创造过程中的应用，通过案例研究展示如何用该方法回答单个无形资产价值及价值创造过程的问题，对关注无形资产管理的学者和实践者有参考价值。
1. Wstep The issue of intangibles and intellectual capital valuation is an object of interests for many academics and business practitioners. Up to now in the body of he literature there have been mentioned such methods as MV/BV, Tobin’s Q, CIV, KCE, VAIC TM (Kasiewicz et al. 2006). These methods fulfills many functions and they are efficient for firm valuation process but they do not give the answers for questions what is the value of individual intangible resource and how such resources create the value in business processes. Some can add an real option valuation method for intangibles valuation as a method recognizing a value of R&D and marketing research but it also has its limitations: it values only these two. The questions appear if analysis of intangibles value creation process is possible and if these values have any comparative measures? There was an attempt for answering for the first question by Kaplan and Norton (2004) by using Balanced Scorecard technique in analysis of intangibles and their strategic readiness. This technique can bring many benefits as management tool but does not bring any answer for the second question. In this paper it is presented a proposal for answering for it by testing Value Networks approach (Allee 2002) for analyzing intangibles’ value in small IT company in Poland. The tool for analysis value in value networks was described. In this paper there is presented a proposal of Value Networks implementation for analysing value creation process by intangibles in the network as well as in organization what is the extension of the method.