SÁ, M. O. L.; SÁ, Maria Odete Leandro de.
Résumé:
The work presented monographic, developed a study on the intellectual
capital, highlighting its importance in the business scenario. Try, survey addressed
theoretical aspect of intellectual capital, proportioned a brief history and its
development, up to the Knowledge society, as Well as the concepts and definitions
involving assets intangible and own Intellectual Capital and occounting, en which
highlighting the existence of some of the most important models of its measurement.
You mentioned the management of intellectual capital and the behavior of companies
before the application of this tool management. It was also noted the plans an actions
for the development of intellectual capital in business Sousa Cruz, Bradesco, Itau
and Company Vale do Rio Doce as their social balance sheets, whict show that
these companies empower and invest in their employees. This is a qualitative
research and explona tony bibliographical stamp, which found the Intellectual capital
deserves highlighted by the fact directly influence on the performance of
organization, proportioned benefits and competitive advantages.
