ANALYSIS OF INTELLECTUAL CAPITAL INDICATORS: A CASE STUDY IN WHOLESALE COMPANY

Abstract

In the current scenario, called the information age, the value of companies lies in knowledge and innovation added by employees in the production of goods and services. This value consists of attributes that enhance intellectual capital in organizations, a tool that has become crucial to a competitive market position. Accounting has emphasized in his later statements the importance of the inclusion of intangible assets to arrive at the actual cash value of companies. The objective of this study is to identify the use of intellectual capital indicators in the firm Atacadão Distribuição, Comércio e Serviços Ltda. This research is grounded in a case study, where one can observe that the firm needs to place greater emphasis on human capital, because the actions taken are not hitting a good number of employees. The capitals structural and relational that also incorporate the intellectual capital, as perceived by employees, are being developed in the organization.