Based on theoretical paradigms, it can be deduced that the managementManagement of knowledgeWissen represents a particularly important aspect for leveraging this resourceRessource at the strategic level. Various prerequisites must be allowed for and established to enable knowledgeWissen to be created, distributed, utilized, and so forth. A particularly valuable tool in this context is the intellectual capital statementWissenWissensbilanz, which serves as an “inventory” that systematically summarizes the stock of knowledge-based resourcesRessourcewissensbasierteknowledgewissensbasierte Ressource. This enables the identification of deficits and thus (both quantitatively and qualitatively) those points of leverage that can be optimized by managementManagement. It therefore provides the essential foundation for implementing a strategic orientation according to the KBV. The optimized implementation of the strategyStrategie then takes place with consideration of various aspects of knowledge managementWissenWissensmanagementmanagementWissensmanagement, which lead to the successful transfer of knowledgeWissen between individuals and groups, thereby establishing the foundation for a learning organizationLernenlernende Organisationorganization.