Capital intelectual : modelos de mensuração : estudo de caso da implantação do balanço intelectual da Companhia Paulista de Trens Metropolitanos - CPTM

Abstract

The objective of the presented monograph is demonstrating that along history Accounting has been using the most varied means and tools to record the economic facts which affect the Entities'assets. And, that the Accounting data users, each time need more complex data in relation to the entities' actual value. Demonstrating the paradigms application that the Accounting has been trying to apply on its reports and annual statements in search of the intangible measurements. That the Knowledge or whatever was agreed upon to call the Intellectual Assets, must and can be made evident and measured in the Accounting Statements. Inside the Knowledge Society this new Production Factor is fundamental for the success of the enterprises. In the Industrial Era the physical structures are preserved which are nowadays vital for the productive process, but no longer indispensable. At present the enterprises must bear in mind the concern of preserving the most valuable Asset: the Human Asset. However, why being concerned about that? Accounting in the old days prioritized the Enterprises Tangible Values, and the Intangible ones, known as Goodwill, was used only for Trade Marks and Patents configurations. After all, not being concerned about demonstrating to the shareholders and investors, the most important Intangible for the venture success. The Accounting, aware of the needs of qualitative data about such new richness, of the enterprises, has developed and tries out, tools which allow to measure the actual value of the ventures, besides the evidence. It is an accounting challenge regarding the present need to measure up a capital, so called KNOWLEDGE, through the traditional statements or as their complement. The Market asks for the need of knowledge no matter whether the accounting data users are shareholders or investors.