Proposta de indicadores de ativos intangíveis: um estudo de caso em uma instituição federal de ensino

Abstract

In the knowledge age, the importance of managing intangible assets as a competitive differential is evident. In this sense, universities play a fundamental role in the creation and transfer of knowledge to society. Within this context, the study proposed the creation of a structure of intangible assets indicators for the Federal University of Amazonas. As a theoretical basis, the measurement model of Leitner (2004) was used, identifying in the Institutional Development Plan 2016-2025 of UFAM the guiding principles, such as the strategic objectives of the university, followed by the selection of general objectives, key processes and indicators distributed in Intellectual Capital (Human, Structural and Relational Capital) and Result Indicators. The structure of indicators was evaluated by the university's management body, resulting in 47 indicators for measuring intangible assets. In addition, a diagnosis of the most relevant indicators of the structure was carried out, providing relevant information to managers and helping decision-making.