Perspectivas Contemporâneas (Nov 2006)

INTANGIBLE ASSETS EVALUATION FOR THE KNOWLEDGE MANAGEMENT

  • Wellington Washington Cantelli,
  • Evandro Marcio Aresi,
  • Alceu Souza

Journal volume & issue
Vol. 1, no. 2
pp. 118 – 141

Abstract

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In the history of civilizations, knowledge has always been highlighted, mainly because of its close relation with power. In the modern world, where the efficiency in solving problems has become the main component for the success of companies and the knowledge is responsible for putting some companies ahead in competitions, it is necessary to insert them in the management models as well as finding a way to measure them. Measuring the knowledge and other intangible assets, has been discussed among university students and in companies which are more worried about knowledge. There are some controversies about this subject because its high level of subjectivity, when measuring the intangible assets. This article aims to show the main methods to evaluate the intangible assets versus the traditional ones.

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