Some of the issues, ultimately, relevant to publications you have dedicated to asset management, such as those related to globalization, rapid changes in technology, information technology, telematics, continuing education, maximization of customer satisfaction, you have returned to a qualification, Enveloping, inclusive and relevant, fatores imateriais.
Introduction
It embodies such matters as never before of all novidade, some evolutionary aspects as far as quantification of elements, formerly barely matched and now focused with more objectivity. Values are not measured in the traditional balance, evidenced by the need to stand out as the highest objective of the existence of intellectual wealth, raising the greatest concern for scholars and finding a scientific treatment of rare quality in a neo-patrimonial trend. It grows or is interested in quantifying the agents of transformation of wealth and, also, or of influencing the influence of the dynamic of the capital, including the limits to which this influence operates, in the face of which it really affects the situations of efficiency or inefficiency.
Intellectual influence cam à eficácia ou ineficácia patrimonial
Intellectual capacity leads to or increased patrimony. With intellectual incapacity, it has become a part of the heritage and is tied to the lack of business.
To illustrate these two statements we look at two realities:
the. A company A started small. In virtue of the intellectual capacity, knowledge, competence and experience of the business owner, it has been able to achieve capital efficiency and has spent two years prospering and influencing the market where it has been inserted. The growth of the company was not only in its prosperity, but also in that of the global community, because of an increase in the export of machines, not the internal market, not the external one.
2nd. Case: A company B started small and small ficou. In virtue of intellectual disability, lack of creativity, lack of managerial knowledge of the owner of the prosperity.
Analyzing the two examples, we conclude that the first company prospered from the intellectual efficiency of its management, while the second one or the other from the intellectual inefficiency of its leader. The intellectual fator was important and fundamental not him. case. Influenciou or patrimônio e this teve eficácia. Assim as or intellectual value can produce wealth to wealth can produce capture of intellectual value. Or intellectual fator can create so much efficiency as much ineffective patrimonial.
There is an unequivocal relationship between the intellectual value (this as an agent) and the heritage value.
Or that it matters, in this relationship, or I have two limits of a logical nature, or I can say that I put each agent subject to the condition of exercising their preponderance.
In addition, on the first case, it is verified that the company by the human capital of knowledge, competition and experience developed or structural capital and client capital. Because of the positive influence of the non-internal intellectual value of the company.
Endogenous intellectual influence
Every time more it is intensified or studied about the internal intellectual influence as a force that moves or patrimony with repercussions not market.
In Physics, there is a study on força that acts on a body when it executes a movement, offering less measurement. Analogously, in Accounting, we must consider that, also, there is a movement that results in the transformation of the patrimonial property in itself.
A traditional accounting does not concern itself with an intellectual force that acts on wealth, but, specifically, as the patrimony of the company, sem, still, to disconcert nature with the environmental promotion promoted by the agents. O Prof.
Lopes de SÁ (2000) ensina: “O patrimônio imaterial das empresas é um resultado do aumento de funções do próprio capital material e dos agentes que sobre o mesmo atuam para dinamiza-lo e aumentar-lhe a capacidade de utilidade ou eficácia. Segundo a visão neopatrimonialista não se trata essencialmente de um maior valor do capital, mas, sim, de uma maior função da riqueza sob a ação de relações basicamente ambientais e que se pode mensurar quando se procura traduzir tais elementos em valores. Seja a mensuração espontânea, seja em decorrência de fatos que defluem de novas associações ou cessões do capital, seja previa ou com projeção futura, o que se objetivará, sempre, será a expressão de potencialidades formadas em decorrência de ampliações de funções, quer por efeitos internos, quer externos”.
A dinamização do patrimônio, due to endogenous environmental influence, you will grow up as intangíveis as or non-market council, customers, trade mark etc. These assets are intangible, in some social cells, they are more important than the physical ones. Or that he is standing out or he is doing. Isso wants to say the new formulas and recipes of an innovative mentality not inside the company. A concern of two scholars is finding a realistic way to measure it.
Mensuração dos intangíveis
Têm increased or interest, on the part of two scholars, that is quantified to material wealth. There is a growing criticism of the traditional heritage demonstrations, so as not to show yourselves intangible. Affirm, ha ha tempo, scholars who can not be seen only physical bens. It is necessary, also, to include or intellectual and material wealth to be a real patrimonial situation of the company. There is a discrepancy between the market value and what is registered with us. Serrano Cinca e Garcia (2000) assim was expressed on the subject: "A information that leaflet is of interest to the company and that it is not sufficiently well-known, the balance sheets and documents are traditional, it refers to activities of investigation and development, human resources, trocas our resources and production processes,innovation capacity and value that we contribute products for or consumer ”. E propõem: “We propose that intangible assets be valued in a more objective way. Once valued, on the more daring basis, they are treated as physical assets, and as assets that are amortized. Ignore them or account for them as expenses cause distortions we benefit because companies with the most innovation appear most poorly. In addition to, or historical custody, it is not appropriate for these intangible assets: including those that have never been accounted for, such as patents, trademarks or franchises that will reflect potential or market value ”.For the most daring proposition, treat them as physical assets, and tell them as assets that are amortized. Ignore them or account for them as expenses cause distortions we benefit because companies with the most innovation appear most poorly. In addition to, or historical custody, it is not appropriate for these intangible assets: including those that have never been accounted for, such as patents, trademarks or franchises that will reflect potential or market value ”.For the most daring proposition, treat them as physical assets, and tell them as assets that are amortized. Ignore them or account for them as expenses cause distortions we benefit because companies with the most innovation appear most poorly. In addition to, or historical custody, it is not appropriate for these intangible assets: including those that have never been accounted for, such as patents, trademarks or franchises that will reflect potential or market value ”.
Also, Viñegla e Gasset (2000) affirmed: (…) at present in the society of information, both intellectual capital and other fathers of intangible nature, including even more value that, for example, or immobilized, is reason enough to allow someone to value it. the.
Scholars criticize the balance sheet as ultrapassed when you have not mentioned any intangible years. The same is not true of the reality of its heritage in its dynamism. You intangíveis são riches that fazem part of the company and a future trend of valoriza-los mais que o proprio immobilizado.
For this reason, in the meantime it is necessary to first understand what is the components of the intellectual wealth.
Ramos told us (1998): “A notion of intellectual capital and if it is an extension of human capital. Or intellectual capital can be defined as or conhecimento, as skills, experiences, intuition to attitudes da força de trabalho ”.
The second Skyrme (2000): "gradually a popular classificação divides the best intellectuals into three categories":
Human Capital- that informs or individual knowledge, competition, experience, know-how, etc.
Structural Capital- “that I raise to noite for home hairs empregados”: processes, information, basic data etc.
Client Capital - relationship with clients, brands, trademarks etc.
This classification in traditional accounting is not reported nor measured. Or intellectual and imum material that acts on wealth as a driving agent. É uma força that empuría something for front. It is a transforming force of wealth, of rare importance, in the dynamics of the patrimony of the social cell. This transformation gives wealth and interest to accounting, as an object of studies.
Intellectual and movement
O patrimonial movement is motivated by endogenous and exogenous environmental influence. A endogenous environmental influence on or patrimônio é interna e, vem da direção ou do pessoal. Due to exogenous environmental influence through the market, public power, climatic factors, electricity, exchange, etc. An endogenous environmental influence is competent to nullify exogenous environmental influence that can prejudice property efficiency. Or was this relationship important to understand the heritage phenomenon or phenomenon.
Intellectual influence on or heritage phenomenon
Segundo o Prof. Lopes de Sá: (Work identified in the bibliography) 'The objective of the accounting phenomenon shows us that the decor of all a set of events, or seja, of a complex of occurrences, in a regime of constant interaction'.
According to the reasoning of Prof. Nepomuceno (1996) extracted from his artigo Ambientais Filosóficas we fear: “A meaning of phenomenon learned, in this case, theme or sense of occurrence, of modification of state A for or state B, due to external agents. Or a possui phenomenon, pois, uma dynamics (kinesis) that alters it or its own character, to its intimacy. Therefore, this form, or phenomenon, is understood as something physical, pertaining to the lived world, to the world that gives percepção sensível (corporeal thing) ”.
Also, Masi (apud Sá, 1997), in 1924, read about the assim expressing himself: “We will examine the fundamental phenomena of Accounting, we cannot fail to acknowledge that the requests are being investigated; it cannot be denied that it becomes necessary to observe them, expose them; In addition, there are two offerings offered by unsightly investigations as a subsidy of special methods of investigation, proper to the experience you have experienced, and to withdraw rules of practice applicable to specific cases. Pray, you two phenomena, you give recipes, you earn, you give income and financial successes, to illustrate only two more obvious phenomena, you count them for us, all of them investigated in their phase of constitution and evolution and they present problems that are always they will always show up. ”
Já, Masi (apud Sá, 1997), ao structuring or Patrimonialism teaches that: "a concern must be focused on phenomena and not on instruments that show these same phenomena, and, on reason, not intuitive criteria". He focused on his reflections on the heritage phenomenon and developed a monumental work in scientific accounting.
Garnier (apud Sá, 1997) in França, in the 30's, he mentioned in his work or heritage phenomenon. Ensinava ele that: "the art of registering is different and gives the technique of understanding or registering the failure of a business economy."
Hilário Franco, in the 50s (apud Sá, 1957) evidenced that the patrimonial phenomenon had to be considered as only two numbers, it was only because these quantifications did not arise because they were always great. logical relations, but because sofriam different and quantifiable effects coming from human cats ".
E mais recente or Prof. Lopes de Sá fundou or Neopatrimonialismo Contábil with a holistic structure and a concern about the accounting phenomenon. E com admiravel capacidade e competência vem developing a reflection on the heritage phenomenon. This interaction of influences is created in theory. Assim, leaf, has a concern in reflecting on the influences that the intellect exercises on or the countable phenomenon.
In relation to the intellectual force and the patrimonial phenomenon and enough strength to be able to stimulate or countable phenomenon and the occurrence of the phenomenon will be more fast and effective. The quality of the human intellect will determine the effectiveness or ineffectiveness of the heritage phenomenon. It gives the capacity of the leader to decide and command and that the two functionaries to execute will always depend on the greater probability of success and efficiency.
A dinamic do meio patrimonial by intellectual influence
For a company it is necessary to move that the performance of a força, também, or a patrimonial property is moved by ação de função e that represents dinamica do mesmo, under the influence of the element, that all of you set. In exogenous influence of the market, it can be compared to a força that works to intensify or diminish the dynamics of the patrimonial medium. Assim, também, or intellectual fator and compares it to a força that acts on or countable meio. With intellectual influence, it can lead to a patrimonial value to be dynamic or static. O static meticulous idle for lack of function and useless assimilation of the patrimonial meio.
A lei gives acceleration, in physics, study or speed increase of a body. Assim, also, we must intensify or turn of the patrimonial property: how much faster this major turn will be or result and the quickest I will perform. Every patrimonial property has a useful function whose function is greater dynamism as much more accelerated for. To intellectual influence, in this case, it is fundamental to create dynamism not less patrimonial. A director who has management authority will be able to function according to the dynamics of the capital that does not have this authority. Veja or exemplo das duas small companies that will start practically at the same time. A big company is a big company that has been established for two years. Na 1a.influencing the influence and other pains caused the same to be dynamic and to influence the environment in which it was inserted, also raising a dynamic market, influencing in a positive way in every community. This community grows due to the influence of the patrimonial dynamics of the company, pois, mesma, com su prosperidade, criou mais empregos, mais bem estar, mais renda etc., etc…
A company can be more intangible than you are tangible. Segundo o Prof. Lopes de Sá (2000): “There are companies that have more than one força de seus intangíveis that only have two corporeal elements, such as muitos do informatica branch and others of high scientific specialization and service provision. Onde no one can reject a valiação, as effective wealth, or that possesses imaterial ”.
A heritage can not be valued for hair that consists of no traditional demonstration, pois, os mesmos não espelham a patrimonial reality. When or balance for published or patrimony of the social cell já não é o mesmo, isso, due to environmental influence.
In conclusion, it is possible to admit that it will not take a long time for the quantitative expression of intangible heritage to become an obligation. Muito will help to understand the effective value of capital, as D'Auria, ha mais de meio século, affirmed, to make all of you potential. A questão não é só da cel em si, mas, de todos or social group. Through the Neopatrimonialist methodology, it is possible to open, with the highest speed, these are, because a lopes and holistic doutrina in her content.
Bibliography
ALMEIDA, Rui MP - Theory of limitations and its contribution to the adaptation of management accounting to the new requirements of two markets. ISCAL Coimbra, November 1998
CASAL GARCIA, José Antonio Martín e OCEJO, José Luís Sáez - Speed; a critical factor in management accounting. Vigo, February 2000
CINCA, Carlos Serrano e GARCÍA, Fernando Chaparro - How to present a report on intangible assets. University of Zaragoza, March 2000
CINCA, Carlos Serrano e GARCÍA, Fernando Chaparro - Intangible assets of companies beyond accounting standards. University of Zaragoza, March 2000
FERREIRA, Rogério Fernandes - A contabilidade eo valor. Jornal Apotec, Lisbon, August 1999
FERREIRA, Rogério Fernandes - Futuro e Contabilidade. IPAT Bulletin n. 14, Belo Horizonte, April 1988
GARCIA, Antonio DC - Accounting guideline n. 26- Revenue. Jornal Apotec, Lisbon, August 1999
HERCKERT, Werno - A contabilidade em face do future eo Neopatrimonialismo. Acessível em:, Acesso em: 1999
HERCKERT, Werno - O patrimônio e as influeências ambientais. Horizontina: Megas, 1999
HERCKERT, Werno - Rethinking small business. Três de Maio: Vilani, 1997
LEAL, Pedro Flores - Knowledge management. CESTEC, September 1999
MANTILLA BLANCO, Samuel Alberto - Management information for the generation of value. ASCCODI, Universidad Javeriana, Bogotá, November 1999.
MARTELL, Deyanira Meza - A new accounting. CESTEC, December 1998
NEPOMUCENO, Valério - Ambiências Filosóficas. Brazilian Journal of Accounting, n. 98, Brasília, Mar / Apr. 1996
RAMOS, Irach Ilish - Intellectual Capital. CESTEC, September 1998
SÁ, Antônio Lopes de - Teoria Geral do Conhecimento Contábil. Belo Horizonte: IPAT / UNA, 1992
SÁ, Antônio Lopes de - Neopatrimonialism as modern thought in accounting. Available em:. Access in: 1999SÁ, Antônio Lopes de - Future trends in accounting. Available em:. Access in: 1999SÁ, Antônio Lopes de - Vocação moder da da contabilidade. Brazilian Journal of Accounting, n. 119, Brasília, set / out. 1998SÁ, Antônio Lopes de - Valores imateriais. Available em:. Acesso em: março 2000SÁ, Antônio Lopes de - Intellectual influence and neo-patrimonial doutrina da contabilidade. Available em:. Acesso em: fevereiro 2000SÁ, Antônio Lopes de - Ativo intangível. Available em:. Acesso em: March 2000 SÁ, Antônio Lopes de - Alguma considerations on effective values of the company. Available em:. Access in: March 2000 SKYRME, David J. - Measuring intellectual capital. Managemant insight n. 4. David Skyrme Associates.Available em:. Acesso em: november 2000 SKYRME, David J. - The global knowledge economy. Managemant insight n. 1. David Skyrme Associates. Available em:. Acesso em: November 2000 SKYRME, David J. - The knowledge asset. Managemant insight n. 11. David Skyrme Associates. Available em:. Access in: November 2000
TENÓRIO A, Manuel - Measurement of intellectual capital. CESTEC, September, 1998
TENÓRIO A, Manuel - Dez principles on administration of intellectual capital. CESTEC, September 1998
VIÑEGLA, Alfonso López and PEÑA Domingo Nevado - The control panel of human resources, basic relationships. Zaragoza University, December 1998
VIÑEGLA, Alfonso López and PEÑA, Domingo Nevado - The human resources control panel, coordinated management from a financial economic perspective. Zaragoza University, December 1998
VIÑEGLA, Alfonso López and GASSET, Miguel Hernández - Integrated strategy and results management system. Zaragoza University, February 2000
URISTA, Andrea - Intellectual Capital. CESTEC, September 1998.
