Ambitious understanding of site development no site can still afford that traded its valuable may be intangible resources below. Often lacks systematic, to to bring more transparency to this site world, i.e. to assess all factors comprehensible. For a site is more than the sum of its buildings and land. It involves an assessment of the Unbewertbaren”, i.e. the assessment of site not bilanzierbaren (according to some opinions), values. An important basis for the instrument of the site balance sheet represents a comprehensive inventory and evaluation of intangible factors realize allows: a classification scheme does with the concept of the balance of the site also apply, which also suits the (numbers-oriented) thought processes of the financial sector.

The balance of the site makes more transparent relationships between objectives, business processes, site resources and business success: the use of site resources is documented and its objectives are accounted for here. Through the questioning of complex processes is laid the Foundation for future improvement (see: Because the sites differ according to size, economic and social environment and not least with regard to political objectives, each municipality should develop its own solution that best suits their individual profile and convincingly proves the strengths to differentiate from other sites, but not actually hides possible weaknesses. The potential perspective is a strategic core element. Especially, the difficulty of recognition of potential is that they often more tangible can be made in the form of visions as in the form of precisely measurable and controllable values. An ambitious understanding of planning should ensure that the detailed image of the intangible locational factors is no longer blurred as such as knowledge of topography, land use, landscape and environment. In a balance sheet and also intangibles site all those criteria, according to which companies make decisions for and against new and expansion investment interest (cf. Becker, Jorg: site marketing with quality profiles, Norderstedt 2009).

The development of the site is the result of a variety of factors. As a result of investigations, some, appearing particularly relevant areas can be highlight. Based on this both braking and accelerating growth factors, each site for themselves should analyze exactly whether he has grown far more slowly or faster, better or worse has evolved, as the factors had allowed him. A number of site publications by Jorg Becker, deals with these (and other) questions such as with the surveying of sites under ISBN 978 3 8370 6724 8 innovation: the development of a site is closely associated with the development of the innovation ability. Since the innovation output can be harder to measure, the innovation input (for example, level of training of human resources, expenditure for research should be & Development) will be charged as indirect measure. Accessibility: the development of a site is determined in the age of globalization much due to its accessibility. Today, good transport connections is given for almost all competitive sites. It is assumed more or less of course. Taxation: Taxes represent an important component of the costs both for companies and for workers. In the competition, the amount of the rates plays a great role. Regulation: Should be investigated including braking or promotional impact of the regulation should be on product markets, as well as on the labour market. Dipl.Kfm. Jorg Becker ( E-Mail: