organization will make use of a variety of resources or ‘enablers’. Enablers
encompass more than just what an organization owns (buildings and equipment); it
includes everything that enables it to operate, such as a leased building, a
rented fleet of trucks, skills, intellectual property, a warm sunny climate, or
use of the Internet.
any particular organization some enablers are usually more important than
others. For a company providing storage space - a warehouse; for a
investment analysis - information on companies; for a firm of electricians -
skills and experience.
enablers will appear in the balance sheet under assets - but many will not, even
though they may be very valuable.
The eight elements of Enablers