Ativos intangíveis como fator de sucesso na criação de negócios na economia do conhecimento (Intangible Assets as Success Factor in Creating Business in Knowledge Economy)

Elizandra Machado (elizandra_machado@hotmail.com), Maria de Lourdes Prado (lurdinha.prado@brturbo.com.br), Ana Maria Bencciveni Franzoni (afranzoni@gmail.com), Paulo Mauricio Selig (selig@deps.ufsc.br)


Universidade Federal de Santa Catarina - UFSC
This paper appears in: Revista IEEE América Latina

Publication Date: March 2013
Volume: 11,   Issue: 2 
ISSN: 1548-0992


Abstract:
This article aims to identify the importance of analyzing intangible assets as a success factor in creating business, from the business plan. The method used in the paper is structured in three parts: Query Literature, Research Development and Empirical Evidence. Through the questionnaire administered to 21 professionals (managers, consultants and teachers) were identified as a result there is a broad agreement on the importance of intangible assets, intellectual capital, mainly in Human Capital element. Thus, we can conclude that when analyzing the chances of success of the business, it must also be considered intangible assets, seen as intellectual capital. From the questionnaire, showed the importance of assessing the intangible aspects in preparing the business plan. Cases in which there was 100 por cento agreement, the business plan should be seen valuing of people, it is they who have the knowledge as a factor of production and generating wealth.

Index Terms:
intangible assets,intellectual capital,business plans,success factor   


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