Portal de Periódicos da CAPES

The Value of Intellectual Capital Applying the Andriessen´s Method: The Efacec Power Solutions Case

2020; AI Publications; Volume: 7; Issue: 3 Linguagem: Inglês

10.22161/ijaers.73.16

2349-6495

Óscar Teixeira Ramada, Luís Borges Gouveia,

Intellectual Capital and Performance Analysis

The main objective of this paper is to present another way, simple and reproducible by any research, for measure the value of the intellectual capital, using the Andriessen´s method ( 2004) [Netherlands].This new approach, has the advantage of its simplicity: it is composed by six steps (in a short formulation from the original) and also is an integrated method.Therefore, it can be applied only by following the steps, described below.The lack of consensus about what is the intellectual capital can be overcome if we think it like all which is intangible from the intellect and create value translated in a monetary way.The results suggest that the method can be widely applied, and allow to achievea specific value for the intellectual capital in a giving organization.In this case: 1.908 million € in a Portuguese company whose name is EPS, Efacec Power Solutions.The paper also defends that the proposed method can be applied to other technological companies, allowing to compare both its applications and results benchmark.