A mensuração do Capital Intelectual: análise do modelo adequado à Práxis Organizacional

Abstract

Knowledge, at the present time, is an essential element that contributes in the generation of competitive advantages and riches to the organizations. In this context, this study aims to identify and measure intellectual capital by the appropriate method to the civil construction organization and related activities. The methodology focuses on the quali-quantitative and descriptive approach, with the aid of documentary research and unstructured interviewing. The analysis unit comprises an industry and trade in materials, mortar for construction and asphalt roads, known as Alfa. The models of intellectual capital used in this study, based on the limitations of information available in the organization, include the market capitalization methods (Market-to-book Ratio, Tobin's q and the scorecard methods (intellectus, Skandia Navigator and Stewart). The results show that market capitalization methods are quick and simple to evaluate, because of this they are inexact and inefficient; and the scorecard methods are complex and slow for the measurement and evaluation of intellectual capital, but they cover greater breadth and depth. In this sense, it is concluded that the most appropriate method for the measurement and analysis of intellectual capital in Alfa is Skandia Navigator, since it covers a set of indicators and its result presents absolute values and reason that aid in the process of internal and external management.