Abstract
ABSTRACTThe purpose of this study is to introduce and test, on a comparative case-study, a flexible qualitative/quantitative procedure to return an analytic picture of its composing drivers. This goal is achieved via the audit of the building factors composing the strategic resources involved in the firm-specific dynamics of value-creation, eventually returning key-indicators that can be used for benchmarking. To ensure that the analyst is in the position to conduct an augmented accurate assessment of the business value of the company and foster its promotion, the management can benefit from responsible resource allocation/leveraging to improve business performance and development in harmony with strategy alignment.
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