Evidenciação e capital intelectual: um estudo da empresa Plascar listada pela revista Exame entre as dez melhores empresas para se trabalhar no ano de 2009.

Abstract

The company has undergone many changes with regard to the globalization process and their perceptions regarding the construction of knowledge. With this, has seen a need to add value to human knowledge, in which organizations are beginning to realize a new resource to be managed by them, the Intellectual Capital (RC, EC and CH). In turn, this research aims to verify that the card, listed among the Best Companies to Work For in 2009, reveal information related to intellectual capital. To do so, will analyze the financial statements, accompanying notes and management reports of PLASCAR between the years 2005 and 2009 regarding the disclosure of information that add intellectual capital. This study presents itself as a descriptive, exploratory and documentary that aims to assess which treatment is given by the companies object to study the dissemination of intellectual capital in their financial statements. Therefore, it was noted that the company PLASCAR shows items related to intellectual capital, especially that of CR (66%) in RA and CE (50%) in the IR, as well as the instrument that includes May 1 number of elements add value to the Intellectual Capital RA (79%).