VIEIRA, L. H. A. L.; VIEIRA, Laise Helena Andrade Lopes.
Résumé:
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%).