INTANGIBLE ASSETS: SOURCE OF COMPETITIVE ADVANTAGE

This paper has for main objective to demonstrate that the intangible assets provide to the company a competitive advantage in relation to its competitors. To reach this objective, the study it is divided in three parts. The first part includes the referencial theoretical, that it initiates with one...

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Detalles Bibliográficos
Autores: Santos, José Luiz dos, Gomes, José Mário Matsumura, Fernandes, Luciane Alves, Pinheiro, Paulo Roberto, Schmidt, Paulo
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2009
País:Brasil
Institución:Universidade Federal do Rio Grande do Sul (UFRGS)
Repositorio:ConTexto
Idioma:portugués
OAI Identifier:oai:seer.ufrgs.br:article/11227
Acceso en línea:https://seer.ufrgs.br/index.php/ConTexto/article/view/11227
Access Level:acceso abierto
Palabra clave:Intangible assets. Competitive advantage. Goodwill.
Ativos intangíveis. Vantagem competitiva. Goodwill.
Descripción
Sumario:This paper has for main objective to demonstrate that the intangible assets provide to the company a competitive advantage in relation to its competitors. To reach this objective, the study it is divided in three parts. The first part includes the referencial theoretical, that it initiates with one brief characterization of intangible assets, detaching the concept, the economic nature and its characteristics. The second part deals with the identification of the sources of generation of intangible assets, its economic characteristics, especially the inherent capacity of partial exclusion and risks. The third part presents the main species of intangible assets. Finally some conclusions are raised.