Uma contribuição ao estudo de um modelo de mensuração dos principais eventos econômicos e do capital intelectual das empresas produtoras de software, sob a ótica da gestão econômica

Abstract

Abstract: This work represents a contribution to the study of a measurement model of the main economic events of software producing companies. Thus, the study is developed from the systemic view of the company, under the focus of economic management. The software development activity is composed of several phases that, together with other events common to other companies, constitute the economic events object of this work. For these events, an outcome measurement model composed of the following concepts is proposed: decision model, measurement model, information model, economic result, transfer price, opportunity cost. The applicability of the presented concepts is tested with the development of a hypothetical example, with the occurrence of several typical events of a software producing company. Based on the adoption of economic management concepts, it is verified that the occurrence of events in the software producing company generate specific economic results (at the moment of their effectiveness) and temporary-conjunctural (maintenance of the object of the event), in addition to the recognition of the temporostructural event, remuneration of invested capital generating information about the value of the company.