Medindo o capital intelectual

Main Article Content

Luiz Antonio Joia

Abstract

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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How to Cite
JOIA, L. A. Medindo o capital intelectual. RAE - Revista de Administracao de Empresas , [S. l.], v. 41, n. 2, p. 54–63, 2001. Disponível em: https://periodicos.fgv.br/rae/article/view/37711. Acesso em: 23 may. 2024.
Section
Controle gerencial