Intellectual Capital

Figure 8, KNOWLEDGE ON WHAT SHE IS CAPITAL INTELLECTUAL SOURCE: Developed for the author, 2011 Observing the graph above, notice that 60% of the sample, possess some knowledge on what she is Capital Intellectual. 4.4MENSURAO OF the INTELLECTUAL CAPITAL (CI) the question looked for to identify if the companies with the knowledge on what it is the Intellectual Capital possess some form of mensurao of this Intangible Asset. Figure 9, MENSURAO OF the INTELLECTUAL CAPITAL SOURCE: Developed for author, 2011 It is verified in the above-mentioned figure, that although the interviewed ones to know what it is the Intellectual Capital, only 13% of the sample mensura this Capital, since the sample is of fifteen companies only two mensuram this value. To deepen your understanding The Metropolitan Museum of Art is the source. For that they say to mensurar the value of the CI, if it questioned what it is considered for Intellectual Capital company and as this mensurao is made. The result was that for company one what is considered capital intellectual, is the level of graduation and the same if mensura for the costs, and two company considered the capital intellectual is professional experience and mensura the same is for the expenses with development research.

How much to the responsible area for the mensurao, in both companies the result was to the management mensura the CI. 4.5MOTIVOS FOR NOT MENSURAO OF the INTELLECTUAL CAPITAL (CI) For the companies who do not mensuram the CI, searched to identify to which the main reason for not mensurao. Figure 10, REASON FOR NOT MENSURAO OF the INTELLECTUAL CAPITAL SOURCE: Developed for the author, 2011 Are observed that 40% of the sample not mensura value of the Intellectual Capital for not possessing knowledge on the subject, and only 13% do not consider important to the mensurao. 4,6 RECOGNITION OF the ELEMENTS OF CI AS the ACTIVE one Exactly identifying the absence of knowledge on the Intellectual Capital if developed some questionings that had had as objective to know exactly if without knowing the concept of the CI, the companies recognizes the elements of formation of the Intellectual Capital as goods that add value to the business.

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