The allocation of intangible resources: The analytic hierarchy process and linear programming

An intangible is an attribute that has no scale of measurement. Intangibles such as effort and skill arise in conjunction with resource allocation but are not usually included directly in a mathematical model because of the absence of a unit of measurement. However, intangibles can be quantified through relative measurement (priorities). Intangible resource allocation uses these priorities along with normalized measures of tangibles (when present) in a linear programming model with coefficients and variables measured in relative terms. The priorities of tangible resources from the optimal solution can then be used to assign monetary values to priorities of any intangible resources.