Medindo o capital intelectual
Research has been conducted in order to define a feasible and reliable path to measure the intangible assets of a company, also called its Intellectual Capital. Several models have been defined, although problems still remain to be solved. In this article a heuristic frame addressi...
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2001 |
| Country: | Brasil |
| Institution: | Fundação Getulio Vargas (FGV) |
| Repository: | Revista de Administração de Empresas |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs.periodicos.fgv.br:article/37711 |
| Online Access: | https://periodicos.fgv.br/rae/article/view/37711 |
| Access Level: | Open access |
| Keyword: | Intellectual capital business strategy intangible assets performance evaluation knowledge economy Capital Intelectual Estratégia Empresarial ativos intangíveis avaliação de desempenho economia do conhecimento |
| Summary: | Research has been conducted in order to define a feasible and reliable path to measure the intangible assets of a company, also called its Intellectual Capital. Several models have been defined, although problems still remain to be solved. In this article a heuristic frame addressing the link between Intellectual Capital and Business Strategy is developed to valuing the intangible assets of an enterprise along the time. This model is then applied to a company within the magnesium industry, as a case study. The “Time-Lag Trap” issue is presented showing the misconceptions arising from a static rather than dynamic intangible asset valuing approach. Future trends and some conclusions in this realm are also presented. |
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