In the global competition, the tangible resources as differentiating factors of competitive advantage losing their power. Whiles the subject of the intangibles and the knowledge management is associated with the high economic performance, and is becoming increasingly significant in the strategy implementation. This paper explores how Enterprise Modelling (EM) can be used to mitigate the gap between the theoretical stands of the importance of the intangibles and their practical application. In particular, the study presents the application of fractal enterprise modelling (FEM) technique in the strategic resource analysis. The aim of the research is to propose a duo-hierarchy modelling method for intangibles, and to apply it in a real case example. The business situation concerns the structural change within the product development processes in pursuit of the strategic leadership. The study deploys the Design Research (DR) methodology and generate a new knowledge about EM application in the intangible resource management.A clear and well-documented Word document is presented as an article formatted for publication by CEUR-WS in a conference proceedings. This article presents and explains many of the common variations, as well as many of the formatting elements an author may use in the preparation of the documentation of their work.