Sistema para análise, identificação e mensuração de ativos intangíveis

Abstract

Research evidence that intangible assets, in the current industrial revolution, will be responsible for future assets in financial leverage. Therefore, is necessary analyze, identify and measure these assets under companies, in other hand, through the analysis of reports, demonstrate the difficulty, as well as divergence of values declared by companies in the same segment. Wherefore, the present work developed a system for the managers and stakeholders can analyze, identify and measure intangible assets, helping to understand the real value of these assets inside in the business, in addition to investing scarce financial resources in order to improve the company's performance. The study resulted in a supposed increase of 17.5% in the total assets of the analyzed company, considering that the company's Sector Efficiency Index was calculated at 53%, the investment directed to improve this index allows a better appreciation of the assets.