Authors: Fabio De Felice, Antonella Petrillo
The evaluation process of a company presents many difficulties, especially with regards to the attribution of value to elements which are intangible by nature, such as the value of good management. Thus, it is essential for companies to have tools that permit the evaluation and quantification of the elements of organizational and managerial nature. The aim of this work is to analyze these issues by identifying and studying new indicators that take into account the characteristics and complexity of intangible assets. Many models have been proposed, which focused on the enhancement of one or more aspects of the organization and business management. In this work we have carried out through the multi- criteria decision making technique known as ANP - Analytic Network Process, a decision support system or a model dedicated to the assessment and quantification of the elements of organizational and managerial nature typical of SMEs in the engineering industry.