Medindo o capital intelectual

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.