Capital intelectual: relevância e ações de desenvolvimento deste ativo intangível.

Abstract

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.