ارايه‌ي مدلي براي ارزيابي شكاف سرمايه‌گذاري در منابع سازمان با تكيه بر منابع ناملموس (مطالعه‌ي ‌موردي: صنعت خودرو)

A Model for Measuring the Gap in Organizational Resources Investment, Empirical Study in Iran Automotive Industry

منابع استراتژيك سازمان خصوصاً منابع ناملموس به‌عنوان منابعي كه نقش موثري در تحقق استراتژي‌هاي سازمان دارند، شايسته‌ي توجه و سرمايه‌گذاري متناسب براي حفظ، بازسازي و توسعه هستند. با اين وجود آيا سازمان‌ها متناسب با اين سطح اهميت در تقويت منابع ناملموس خود سرمايه‌گذاري مي‌كنند؟ در اين تحقيق مدلي متكي به ديدگاه منبع‌محور براي ارزيابي جايگاه واقعي و جايگاه مورد انتظار سرمايه‌گذاري‌هاي سازمان‌ها در حوزه‌ي منابع ملموس و ناملموس ارايه شده است. با استفاده از اين مدل جايگاه منابع سازماني در استراتژي‌ها و سرمايه‌گذاري‌هاي تعدادي از شركت‌هاي گروه خودروسازي كشور مورد بررسي قرار گرفت. نتايج نشان مي‌دهد سرمايه‌گذاري در منابع ناملموس به شكل معناداري از اهميت استراتژيك اين منابع كم‌تر است و مقدار اين شكاف به‌ترتيب در سرمايه انساني، سرمايه‌ي ساختاري و نهايتاً سرمايه‌ي ارتباطي بيشتر است. همچنين وضعيت شكاف سرمايه‌گذاري در منابع سازماني در سطح گروه‌هاي مختلف شركت‌ها برحسب مالكيت، سابقه، اندازه و فعاليت مورد مقايسه قرار گرفته است.

Strategic resources of organizations, as the most effective resources in fulfilling companies’ strategies, require relevant attention and investment. In today’s knowledge-based economy intangible resources are more important than traditional resources like land and capital and intellectual capital (IC) has devoted a special position in business strategy and management to itself. However do companies invest enough to preserve and improve this valuable resource? In this paper we aim to assess the actual and expected organizational investments in intellectual capital. So we need a conceptual model which enables studying resources’ role in company’s strategies and investments. This model should be based on a relevant firm view and takes an appropriate approach to identify and categorize organizational resources. Here we propose a conceptual model and related steps to collect required information for assessment of strategic importance of resources (as the expected level for investment) and also current investment level in different resources. Then the probable gap between these two levels is measured and analyzed. This model is applied via Iranian automotive companies. The results of applying the model shows there is a significant gap between strategic importance and current investment in all three groups of intellectual capital (human, structural and relational), while not in tangible (physical and financial) assets. The gap is bigger in human capital, structural capital and then relational capital respectively. Finally the gap between strategic importance and current investment is investigated in different sub-categories of studied companies in order to get insights of resource management issues across automotive companies. Probable differences in terms of ownership, age of company, size and service or product-oriented activity of the companies has been compared and analyzed. The findings of the paper emphasize the necessity of changing managers’ mental models from merely focusing on planning and investments in tangible and traditional assets towards intangibles assets.