The transformative potential of AI in the measurement and valuation of intangible assets in industry 5.0: An approach to maintenance assessment in the era of digital transformation
This article presents a review of the evaluation and valuation process of intangible assets in the context of Industry 5.0, highlighting the role of Artificial Intelligence (AI). The research described the role played by these assets in the competitiveness of organizations; it also clarifies issues...
| Authors: | , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2025 |
| Country: | Brasil |
| Institution: | Centro Universitário de Belo Horizonte (UNIBH) |
| Repository: | Revista e-xacta |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs.periodicos.uninove.br:article/24835 |
| Online Access: | https://periodicos.uninove.br/exacta/article/view/24835 |
| Access Level: | Open access |
| Keyword: | Indústria 5.0 Inteligência Artificial mensuração valorização transformação Industry 5.0 Artificial Intelligence measurement valuation transformation |
| Summary: | This article presents a review of the evaluation and valuation process of intangible assets in the context of Industry 5.0, highlighting the role of Artificial Intelligence (AI). The research described the role played by these assets in the competitiveness of organizations; it also clarifies issues such as the subjectivity of metrics and the lack of standard guidelines.. In this context, AI emerges as a key technology for overcoming these challenges, relying primarily on human protagonism and its valuation. The application of advanced analysis techniques is encouraged, as they would support this objective. These approaches provide accuracy and reliability, serving as a tool to assist organizations and establish a solid foundation for asset evaluation. In such a situation, strategic analysis and modeling techniques would facilitate accuracy and reliability in the measurement of such assets. As part of the proposed approach, a structured methodology is established to redefine the basic evaluation processes, which establish assertiveness, capacity and transformation of organizational performance. The results indicate that the integration between AI and strategic models strengthens the evaluation of intangible assets and drives innovation and sustainability of organizations in the digital age. |
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