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Publication
Activos intangíveis no contexto da avaliação de empresas
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.99 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Já lá vai o tempo em que saber quanto vale uma empresa era apenas necessário quando se pretendia efectuar uma aquisição ou fusão, que ocorria com uma frequência relativa. Na última década, e um pouco por todo o mundo, tem-se assistido a movimentos de concentração de empresas. Paralelamente, os grandes grupos económicos desenvolvem estratégias de diversificação sectorial e geográfica. Deste modo processo de avaliação de uma empresa é de vital importância neste contexto.
Para um conhecimento mais aprofundado desta matéria, é sempre necessário ter presente que as empresas são constituídas por diversos tipos de activos. Em consonância com as actividades que desenvolvem estes activos são divididos e classificados em dois grandes grupos: tangíveis e intangíveis.
Este trabalho tem como objectivo o conhecimento de metodologias para mensuração dos activos intangíveis, no âmbito da avaliação da empresa.
Demonstra-se nesta investigação que múltiplos intangíveis contribuem e têm um impacto nos resultados das empresas. Foi também concluído que não existe consenso quanto ao método de valorização de activos intangíveis a utilizar.
It’s has been a long time since companies only wanted to know its value when one acquisitions or mergers were considered which occurred with relative frequency in the past. In the last decade, and all over the world, one has observed a movement of concentration. Meanwhile, the big economic groups are developing strategies for sectorial and geographical diversification. In this context the evaluating process is of vital importance for a company. For a deeper understanding of this issue it is always necessary to bare in mind that companies are made of different types of assets. Based on the type of work that they do they are divided and classified into two major groups: tangible and intangible. This work aims to deeper the knowledge of methodologies for measuring intangible assets. It was found that intangibles play an important role in creating value in companies. This research also demonstrates that multiple intangibles contribute and have an impact on corporate results. It was concluded that no consensus was found on the method for the valuation of intangible assets.
It’s has been a long time since companies only wanted to know its value when one acquisitions or mergers were considered which occurred with relative frequency in the past. In the last decade, and all over the world, one has observed a movement of concentration. Meanwhile, the big economic groups are developing strategies for sectorial and geographical diversification. In this context the evaluating process is of vital importance for a company. For a deeper understanding of this issue it is always necessary to bare in mind that companies are made of different types of assets. Based on the type of work that they do they are divided and classified into two major groups: tangible and intangible. This work aims to deeper the knowledge of methodologies for measuring intangible assets. It was found that intangibles play an important role in creating value in companies. This research also demonstrates that multiple intangibles contribute and have an impact on corporate results. It was concluded that no consensus was found on the method for the valuation of intangible assets.
Description
Dissertação apresentada à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Mestre em Ciências Empresariais
Keywords
Avaliação de empresas Activos intangíveis Método IAM® Company valuation Intangible assets Method IAM®