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Estudo de caso aplicando modelo para identificação de potenciais geradores de intangíveis

This article reports on a case study which applied the model called Map for the Identification of Potential Intangible Asset Generators. After a summarized description of the applied tool, we present the procedures followed to implement such a model in an industrial company, disclosing the steps that were taken, the analyses carried out, obtained results and inherent limitations.

Intangible Assets; Case Study


Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Av. Prof. Luciano Gualberto, 908 - prédio 3 - sala 118, 05508 - 010 São Paulo - SP - Brasil, Tel.: (55 11) 2648-6320, Tel.: (55 11) 2648-6321, Fax: (55 11) 3813-0120 - São Paulo - SP - Brazil
E-mail: recont@usp.br