I summarize
From the primordial days, or Intellectual Capital, it has manifested itself in all the years of life, it has been the most decisive in the survival of the human species, and it has been since that time that the organizations and its administrators have been perceiving its influence and its implications. our business results. Intangible assets, as the qualifications of two officials, to information technology and incentives to innovation, for example, can play a leading role in creating value for the company. Traditional measurement systems are not designed to deal with complex oxidative disorders, whose value is potential, indirect and context dependent. Assets based on non-compliance must be endorsed with extreme caution, because their impact on or fate of any negation is tremendous. For Sveiby (2000),I very much want to contribute to the full appreciation of the company, or to the basis of its internal and external structure. In order to compete and face the challenges of an increasingly demanding market, companies have to invest in human resources. Drucker (1996) says that the means of production, based traditionally on capitalism, estavam, agora, nas cabeças e mãos dos trabalhadores.
1 - Introduction
According to Edvinsson & Malone (1998), the classic production fathers are not days away, they are the only ones responsible for the breeding of market value. Or capital in the form of immobilized people who work in velha concepção de mão-de-obra cedeu or a place for fathers that, in the absence of a specific expression, we designate intangible. The active intellectuals will become the most important elements of the world, not two businesses.
Bateson apud Raupp (2001) said that there are five types of non-world creatures. Primeiro, so submit são. Second, so são e vivem. Terceiro, so yeah, live and move. Fourth, so yes, live, move and think. And, finally, those that interest us the most: so são, vivem, movem-se, think and think as we thought. Therefore, neste novo milênio, vão valer, above all, adding value and creating wealth with the brains of the people.
As a human being, or Intellectual Capital in companies, we are a paradox. It has become a major competitive advantage, as it is, it fears that it will invest its development and give up space for its talents. How much more do we work, contudo, more we will enrich your passports and increase your potential mobility.
Value or human capital is essential for business competitiveness. Pois os human resources são os principais responsáveis hair performance of das companies and constituem vantagens competitive num num increasingly increasingly demanding market.
As a globalization, or technological advance, companies are investing in human capital, as the objective of the most rapid return.
In this context, this work will address: or conhecimento, or conhecimento as a wealth manager of organizations, management of the conhecimento - a chave da vantagem competitive, intellectual capital: main source of intangible nas companies and a competitive differential in relation to concorrentes, human capital - to the company mine, structural capital, client capital, assessment of intellectual capital and management of intellectual capital.
2 - O conhecimento
Or conforming as Padoveze (2000) is generated and operationalized for human beings, accumulated and managed by society to satisfy their needs. As companies and other institutions, which are a society of people with defined objectives, a role or the role of bringing together and operationalizing specialties of conhecimento and com isso conseguem maior eficiência e eficácia na gestão do conhecimento, to meet their objectives and meet their goals.
O conhecimento always played an important role in major social transformations. In the first phase of the Industrial Revolution, Paiva (1999) states that the tools, processes, and products were applied; In the second phase - revolução da Produtividade -, it has to be applied to or work. Currently, or conhecimento is being applied to or own conhecimento; é a Revolução Gerencial, second Drucker (1996). Therefore, with the Age of Information, it becomes an essential element for the event of the organization.
Currently, companies have great use of information technology as a management tool. This information is only used to stock rakes, supply deposits and other physical assets, saving time and money. Manage or conhecimento such as fats, messages, patents, processes, skills of two officials, conhecimento two clients, fazendo intensive use of machines, computers, for such, determines or success or failure of the company tempos de hoje.
Toffler (1980) says that, not the current moment, which was identified by Terceira Onda, in Era do Conhecimento, where a great decentralization of tasks is allowed. This phase is characterized by the power of the brain, in which it assumes information or the role of the main economic resource.
Hoje, as a society of the conhecimento, we are three traditional fathers of production (natural resources, work-capital and capital), acrescenta-se or conhecimento ea inteligência das pessoas, adding value to the products and services. As Drucker (1996) argues, or conhecimento passou a ser or recourse, ao invés de um recourse.
Still, the second Paiva (1999) or conhecimento passou to represent an important competitive differential, for companies that know how to acquire it, maintain it and use it efficiently and effectively. That conhecimento passou a gerar or Capital Intellectual which, at the same time, is more important than or Capital Econômico.
3 - O Conhecimento as Manager of Wealth of Organizations
Or conhecimento é to the main base of valorização nas organizações de hoje. So what will be wrong about a strategy oriented towards or achievement? Muito pouco. One of the main problems for those who have abandoned the famous phantom of the industrial age, which still shadow or business world. A was an industrial age and you see people as custos and not as recipes. But how do we use, develop, and structure continuously or conhecimento within das organizações?
Or conhecimento, raw intellectual material, is transformed into intellectual capital, from the moment it begins to add value to the products / services. This capital is, in some cases, more valuable than its own economic capital.
O novo milênio will be challenging all organizations to show their competitions. As daily tasks require a high level of knowledge and intelligence, not that it prevents us from having close relationships, the systems must be more and more open, egalitarian and honest. You have to think together to, as a whole, explore opportunities, services and solve problems. Because the organization said I respect the way we will structure our relationships, adapting to the new reality, due to changes in our ideas about methods and standards of organization.
Or current status for the future is only possible by preparing the people, educating them, training them, developing them, emphasizing, investing in quem, de fato vai fazer essa transformação.
4 - Gestão do Conhecimento - A Chave da Vantagem Competitiva
A management effort emerged in the 1990s, as a proposal to add value to information and to facilitate or interact flow throughout the corporation. Ela develops systems and processes that we hope to acquire and share intellectual assets. It inevitably reports to or full use of the conformance, directing-or as a competitive strategic event differential. It increases the information society that you find to be significant and promotes activities, in order to increase or learn individually and in groups. In addition, it can maximize the value of the basis of organization in various functions and different locations.
Such ferramenta as Rigby says (2000) shows that success companies are not just a set of products, but also from different bases of operation. This intellectual capital is the key to the company's competitive advantage with its clients. A gestão do conhecimento seeks to accumulate the intellectual capital that will create exclusive competences and will produce excellent results.
As the focus of the management with the company, its strategies, its structure and culture. Isso is given a competitive environment, in order to fast globalization of the economy and the transport we transport and communications to consumers a range of options sem preceding. Pressões sobre os preços não deixam margem para ineficiência. Or cycle of development of new products and increasingly short. As companies need quality, added value, service, innovation, flexibility, agility and speed in a more and more critical way. Thus, companies tend to differentiate hair that they know how to use how they use it.
5 - Intellectual Capital: Main Source of Intangíveis nas Empresas and a Competitive Differential in Relação aos Concorrentes
O thermo intellectual capital has its origin in intellectual property; The components of a company, assembled and legally protected. It is a set of intangible benefits that add value to companies.
Segundo Brooking, apud Antunes & Martins (2002), or intellectual capital can be divided into four categories:
Market Assets: potential that the company has two intangible decoration that is related to the market, such as: brand, clients, loyalty of two clients, recurring business, business in backlog, distribution channels, franchises, etc.
Human Assets: we understand the benefits that an individual can provide for organizations by means of their expertise, creativity, knowledge, ability to solve problems, all seen in a collective and dynamic way.
Intellectual Property Assets : we include assets that need legal protection to provide organizations with benefits such as: know-how, industry secrets, copyright, patents, designs, etc.
Infra-Structure Assets: understand the technologies, the methodologies and the processes undertaken, such as culture, information system, management methods, oil production, customer data bank, etc.
Os fatores that geram o Intellectual capital according to Brooking apud Antunes & Martins (2002), são:
- Conhecimento, functional hair, of your importance for the objectives of the company.
- official treated as rare asset.
- allocate pessoa certa na função certa considering your abilities.
- Opportunity or professional and professional development.
- Identification of the know-how generated by the P & D.
- guarantee or return on or investment in P & D.
- define a proactive strategy to treat intellectual property.
- measure or value of brands.
- endorse investments in distribution channels.
- to endorse synergy resulting from treinamento and corporate objectives.
- provide infra-structure and adequate work environment;
- to value the opinion of two officials;
- Opportunity for participation of two officials in defining two objectives of the company;
- stimulate officials for innovation.
It is also clear that the importance of Intellectual Capital for the development of companies, in addition to representing competitive differential in relation to concurrent years. At the present time, as Sa (2002) says, it requires the capitalization of intellects (no sense of higher investments in the quality of the intelligence of the capitais) in the search for efficiency as two more important values of social cells and of increase in the effective value of their own wealth.
Or intellectual capital can be divided into three great capitals. Or human capital, or structural capital or client capital. All of them are intangible, plus we believe in tangible things for executives. É o intercâmbio entre eles que cria or Capital Intellectual.
5.1 - Human Capital - A Mine in the Company
As people, capital for the company through its competition, its attitude and its capacity to innovate. The competitions include the skills of education and attitude are referred to as conducts. Finally, I was able to innovate, so that I could create more value for a company. All this is what we call human capital.
It constituted human capital or accumulated support, the skills and experiences of two officials to carry out day-to-day tasks, values, culture, company philosophy, and various intangible assets, or seja, as pessoas que são os ativos human gives company. The main strategy of the company will be to attract, challenge, develop and take advantage of the maximum or human talent, which will be more and more, the main competitive advantage.
To understand melhor or human capital, it is necessary to understand the skills that determine any task, process, or business related to:
Commodity type skills: these are the skills acquired, costumam will not be specific to a company and can be of equal value to any organization. For example, the ability to attend or telephone.
Random skills: or conhecimento can be more valuable for a certain company than for others. São specific to a setor não a uma company. Programmers, for example, from Andersen Consulting can also help you with this ability as far as the Bank of America only adds values to your employees.
Proprietary skills: only the specific talents of the company, around two of which an organization construed its business. It can be codified in the form of patents, directives, expertise. Or Ritz-Carlton is a specialist in hotel management.
Managing human capital passes the raising of human potential, identifying the strategic potentialities to be developed and training necessary.
Or human capital, therefore, configuring itself as a great benchmark for non-business success, or that which will determine the future of the company. After a proper management of this requirement, the company will succeed with its goals and objectives and, consequently, will not achieve the expected results. Much less will it be able to pretend to remain competitive not a market.
5.2 - Structural Capital
They comprise the intangible assets related to the structure and processes of internal and external functioning of the organization that supports or human capital, ou, tudo or that remains in the company when they are taken home.
Edvinsson (1997) proposes a following division for the structural capital:
Organizational capital expands or invests in a company in systems, instruments and operational philosophy that streamlines or flows of connection for the organization, as well as in the direction of external areas, such as those aimed at suppression and distribution channels.
Innovation capital refers to the capacity for renewal and the results of the innovation in the form of commercial directives protected by the law, intellectual property and other assets and intangible talents used to quickly raise and place no market for new products and services.
Process capital is made up of those processes, techniques (such as ISO 9000) and programs aimed at the years undertaken, which are increased to a greater extent to the efficiency of production or the provision of services. It is the type of practical practice undertaken in continuous breeding of value.
To manage or structure capital, you need a quick distribution of the conhecimento, or an increase of the colective conhecimento, less waiting times and profissionais more produtivos. A função da gerência da company é use correctly or structural capital, so that at the same time increase or value for shareholders.
5.3 - Client Capital
It is defined as the value of your franchise, its continuous relationships with people and organizations for what you sell.
For Sveby (1998), this is the company with the conformance not that I respected clients, therefore, it is a vital strategic meaning because the type of client as you are a company with the conformance is determined both by quality and by quantity of its intangible recipes. do conhecimento. There are three types of clients, second or same author.
I thank you very much, not your references and your deposits are very valuable;
Clients who now organize, require solutions from Ponta, according to the internal structure of the company; and
Clients who increase their competition, contribute with projects that challenge two officials to compete, pretending that the officials learn from them.
6 - Assessment of intellectual capital
There is a methodology developed by Sveiby (1998) for evaluating two intangible assets, whose objective is to create an information management system for the managers of the company, which needs to be done, accompany its evolution and provide corrective measures, when necessary.
As avaliações dos ativos intangíveis são feitas to attend to the needs of attention two clients, creators and shareholders or for use two managers of the company.
To endorse the assets intangíveis, or processo é o ensinteinte: determinação da finalidade: external use and / or internal; Two officials are classified into one of three categories of intangible assets, which are: competition, internal structure and external structure; the formulation of a strategy for management of the conhecimento; information that should be emphasized or fluxed, to change and control dice; Comparison of two indicators in relation to previous years; Two numerical indicators are presented, called the Monitor de Ativos intangíveis.
As information generated by the Intellectual Capital Assessment is only for the managers, it is possible: systematization of information; identification and measurement of financial indicators and financial indicators; Details of the competition of two professionals, recipe managers of the organization; Provides subsidies for decision-making on personnel, investments and clients.
7 - Gestão do Capital Intellectual
Second study of the Financial and Management Acconting Committee (Accounting Technique) apud Baum & GonçalveS (2001) the basic councils regarding measurement and management of intellectual capital are related to three aspects:
Economic context - or the growth of the largest industries and nations devoted to breeding, transformation and capitalization of two connections that those linked to exploration and use of two natural resources in their processes. Or conhecimento é um differential competitiveness.
Accounting Context - traditional accounting is not enabled to measure aspects of the company as much as the capacity of leaders and personnel, or the value of the information, the technological capacity, market potential and investments in research and development.
Business Context - in view of the management of the company, as of this era it was in connection with the industrial era, with the following approach:
| Aspects | Visão da era industrial | Visão na era do conhecimento |
| Percepção do pessoal | Fator de produção e custos | Conhecimento as a riches geração |
| Production flow | Based on processes | Based on ideas |
| Benefícios s / Inversões | Baixa store | Trend of high skinning |
| Power base | Hierarchical position | Conhecimento level |
| Information flow | Hierarchical | Networks function and operate |
Fonte: Baum & GonçalveS (2001)
For Stewart (1998) the active intellectuals of a corporation, generally only three or four more valuable times that you feel that we are constantly on record and say that you have taken steps to administer it:
- define the importance of intellectual investment for or development of new products;
- to strategically endorse two components of the assets;
- classify or your portfolio: or that you are afraid of, or that you use, where they are crazy;
- Analyze and evaluate the value of the portfolio: how much they are worth, or what can be used to maximize or value them, be kept, sold, or abandoned;
- invest based not on the previous steps being learned, identify spaces that should be pre-inflated to explore knowledge, defend and agree, direct to the company or advance in technology; and
- gather or seu novo portfolio of conhecimento and repeat a operação ad infinitum.
They are found to be disadvantaged in relation to others, as the companies that have not yet defaulted on account of their Intellectual Capital, will not find the same importance within their patrimony. Or first step for the management of this capital and identify it, for depois mensuralo.
It is perceived that the management of intellectual capital is more than just the management of construction. Management of intellectual capital for Edvinsson (1997) is the advancement of human capital and structural capital as a whole. It is a multiplier effect between human capital and structural capital. Isso posto, intellectual capital and a function of gender and goals.
Padoveze (2000) presents such measures as suggestions for or management of intellectual capital.
7.1 - Indicators for or human capital
- reputação dos empregados da companhia together with empregados placement company; years of experiência na profissão; taxa of entrepreneurs with less than two years of experience; satisfaction of two borrowers; provided two loans, giving new ideas and suggestions and implemented ratio; value added by entrepreneur; value added by monetary unit of salary.
7.2 - Indicators for or structural capital
- number of patents; percentage of P&D costs (research and development) on liquid bandages; custo of patent maintenance; custo of project life cycle by bandages; number of individual computers, linked to or data bank; number of times that the data bank was consulted; updating of the dice bank; contribution to or dice bank; volume of use of the information system (SI); guarded YES by bandages; profit for custodian SI; satisfaction with the SI service; implementation tax of novas idéias total hair of novas idéias geradas; introduction number of new products; introduction of new products per employee; number of multi-functional project teams; Proportion of profit two new products introduced; Ten life cycle two products in the last five years;medium tempo for planning and product development; value das novas idéias (economias e ganhos em dinheiro).
7.3 - Indicators for customers and relationships
- non-market participation; crescimento no volume de negócios; proportion of sales by repetition of two clients; brand loyalty; satisfaction of two clients; two clients claim; profitability of two products as a proportion of sales; number of client / supplier alliances and their value; Provided two businesses two clients (or suppliers) that the products and services of the representative company (in value).
This form, the second Tinoco (1996), or value created in decorrência do trabalho humano, is an em itive asset that needs to be properly accounted for, measured, analyzed and disclosed.
9 - Conclusão
As the economic, technological, political and social changes, there has been a profound alteration of the structure and values of society. Nessa nova was, or passed on to, a fundamental importance in all economic activities, as its main ingredient.
Or the problem is to measure this intellectual capital. To a large extent, it is necessary to know how to identify and disseminate or the management generated within the company, promoting the transformation of raw intellectual material generated by the ingredients of the organization in Intellectual Capital, and which guarantees a suit of growth and development.
It is known that there is a need to continue with studies and definitions, for the sake of becoming or Intellectual Capital, a managerial ferramenta that is becoming more efficient, as well as a demonstration as an integral part of the Demonstrações Contábeis, pois or traditional accounting model, which Discreveu with so much brilliance to the operations of the companies during half a millennium, it was not possible to accompany the revolution that is taking place in the world, not two businesses.
In spite of the difficulties encountered in the search for the measurement of the great asset that he or the intellectual capital, the accounting society is trying to give to its contribution in the most arduous task of evaluation of all the elements that interact on or patrimony.
Still, we can not help but to reconfirm changes and some adjustments to our systems and practices you have so that this new reality can be properly reconfirmed and refiled our records you have. In truth, the information about the intellectual capital is going to complement and expand the information you have.
A nova tenência de gestão do conhecimento nas companies possui distinctive and powerful characteristics, capable of promoting the internal environment of the companies, we markets we quais elas participam, e na sociedade na qual interferem, raciones raáis to take advantage of the força do trabalho, creating effective opportunities of individual and corporate development.
In view of this, it is essential that the administration has some care, so that the officials considered as the Intellectual Capital of the non-modem department for other areas (or companies) and the same as they remain, will not be motivated for or constant training.
Stewart (1998) says that the assets of the concession, as well as money or equipment, exist only to be worth cultivation, not the context of the strategy. It is not possible to define and manage the intellectual assets that are known or that you are trying to do business. All organizations have valuable intellectual materials in the form of assets and resources, perspectives and specific and explicit capacities, data, information, knowledge and perhaps wisdom. In the meantime, you can't manage or intellectual capital - you can't find your ways more softly - you can locate them strategically important places and where you really are really important.
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