Intangíveis e o valor da empresa: o caso da Vale

• Ano de defesa: 2010
• Autor(a) principal: Monteiro, Raquel Lourenço do Carvalhal
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Programa de Pós-graduação em Engenharia de Produção; Estratégia-Apoio Logístico-Tecnologia e Trabalho
• Palavras-chave em Português: Intangíveis; Desempenho econômico; Valor de mercado; Intangibles; Economic performance; Market value; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO
• Link de acesso: https://app.uff.br/riuff/handle/1/19083

Intuitively, it´s kown that spending on intangibles, such as Research & Development, Employee Training, Management Systems, among others, increases business productivity and economic performance of companies. However, measuring the real impact of these expenditures in the amount of the company is a major challenge. Thus, despite the intangibles contribute to the generation of the company's value, are not always reflected in market value of the company, as many investors fail to realize the real impact of this spending on economic performance. Thus, this work aims to elaborate on the importance of intangibles to the company and on some metrics for evaluating these costs. Still, this dissertation aims to analyze some studies that have set out to measure the influence of intangible variables of performance and productivity, and evaluate, through a case study, the impact of these investments on economic performance of a company specifically.