The paper refers to the discussion of measuring and assessing knowledge capital. In particular, the interconnectedness of the intangible resources in organizations is not well represented in the methodical approaches. Moreover, the identification of driver resources which is strongly connected with this question is far from being solved in a satisfactory manner. Therefore, this article reviews existing methods of the scenario analysis in view of the performance measurement discussion and contributes towards an advanced analysis of resources in organizations.

An enhanced approach for the impact analysis is presented. Impact analyses play an important role in future research analysis as part of the scenario techniques in the strategic management field. Nowadays, they are also applied for the description of mutual relationships of tangible and intangible resources in organisations. The new method is based on currently existing methods using a cross impact matrix and overcomes some of their drawbacks. Indirect impacts are considered together with their impact strengths. A modification of the impact matrix is not necessary. Simple examples show that the new method leads to more reasonable and stable results than the existing methods. The new method shall help analysing the complexity of social systems in a more reliable way.

The paper refers to the discussion of measuring and assessing knowledge capital. In particular, the interconnectedness of the intangible resources in organizations is not well represented in the methodical approaches. Moreover, the identification of driver resources which is strongly connected with this question is far from being solved in a satisfactory manner. Therefore, this article reviews existing methods of the scenario analysis in view of the performance measurement discussion and contributes towards an advanced analysis of resources in organizations.

An enhanced approach for the impact analysis is presented. Impact analyses play an important role in future research analysis as part of the scenario techniques in the strategic management field. Nowadays, they are also applied for the description of mutual relationships of tangible and intangible resources in organisations. The new method is based on currently existing methods using a cross impact matrix and overcomes some of their drawbacks. Indirect impacts are considered together with their impact strengths. A modification of the impact matrix is not necessary. Simple examples show that the new method leads to more reasonable and stable results than the existing methods. The new method shall help analysing the complexity of social systems in a more reliable way.