Intangíveis e o valor da empresa: o caso da Vale

• Autor(a) principal: Monteiro, Raquel Lourenço do Carvalhal
• Data de Publicação: 2010
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal Fluminense (RIUFF)
• Texto Completo: https://app.uff.br/riuff/handle/1/19083
• topic: Intangíveis; Desempenho econômico; Valor de mercado; Intangibles; Economic performance; Market value; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO

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.