Intellectual Capital

Financial capital represents the financial portflio of the company. Intellectual capital: it represents the addition not only, but also the synergy of all the factors composes it (EDVINSSON & MALONE, 1998). So that a company creates good products and services, she will have to be composed of a qualified Human Capital originated by the acquired knowledge and experience of the people, reaching its objectives and increasing its wealth. (BARROS, 2006) 2,3 MESURAO OF INTELLECTUAL CAPITAL One of the main challenges of Countable Science, today if constitute in as to attribute value to the Intellectual Capital, therefore the Intangible Asset increases the value of the company and influence the power of generation of future benefits. The treatment given for the accounting for the investments in Intellectual Capital ignores the value of these Assets, as well as the tax of yield of these investments (LOPO MARTINEZ, 1999). The mensurao of the Intellectual Capital is a complex task, therefore, it involves many 0 variable.

Literature it contemplates a group of four generic methodologies to assist in the mensurao of the Intellectual Capital. The first methodology esteem the monetary value of the Intangible Assets for the identification of its some components that, when esteem, can directly be evaluated as an aggregate coefficient (LOPO MARTINEZ, 1999). Second it is calculated of the difference enters the capitalizaton of market of a Company and the Assets of the Shareholders as the value of its Intangible important or Active resources (LOPO MARTINEZ, 1999). Third the average of Prescriptions before the Taxes of a company is mentioned to it, in one determined period, divided for the average of the value of its Tangible Assets, and the result gotten and compared with the average of its segment (STEWART, 1998).