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Uma proposta para mensurar o capital intelectual com recurso ao método de Andriessen : aplicação a um caso de estudo em contexto nacional
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Abstract(s)
O objetivo deste trabalho é o de propor um processo de mensuração do Capital Intelectual. Após o estudo do estado da arte no contexto da mensuração do Capital Intelectual, foi selecionado como abordagem escolhida, o método de Andriessen (2004) para obter um valor do Capital Intelectual no contexto de uma organização. Para a sua operacionalização e aplicação prática foi tomada um contexto específico, a empresa Efacec Power Solutions, SGPS, SA (EPS), considerando a sua informação ao dia 31 de dezembro do ano de 2017.
A escolha do método de Andriessen (2004) justifica-se pelo facto de, ao contrário de outros, de entre os quais pontificam Gogan e Draghici (2016), Yildiz et al. (2014), Sekhar et al. (2015), Arvan et al. (2016) e Sumedrea (2013), nomeadamente, consistir num método integrado, com passos concretos a dar e ter como eixo central a definição contextualizada de Competências Nucleares, que resultam do agrupamento dos ativos intangíveis possuídos pela organização, em concreto. É um método integrado, desenvolvido e que requer a adoção de pressupostos, uns com base em informação histórica, outros com base em informação definida prospostos pelo investigador, para mensurar o valor das mesmas Competências Nucleares e, dessa forma, aferir o valor do Capital Intelectual.
De acordo com esta abordagem, o valor do Capital Intelectual da EPS, no dia 31 de dezembro de 2017, era de 1908 milhões de euros distribuído por quatro Competências Nucleares da EPS, por ordem decrescente de importância: Desenvolvimento de Tecnologias, Simulação de Comportamentos de Equipamentos e Gestão de Redes Elétricas (Competência Nuclear 2) com um valor de 766 milhões de euros e um peso no total de 40%, Design e Desenvolvimento de Hardware e de Software (Competência Nuclear 1) com um valor de 670 milhões de euros e um peso de 35%, Projeção e Exploração de Sistemas de Água e Instalações Industriais (Competência Nuclear 4) com um valor de 269 milhões de euros e um peso de 14% e, finalmente, Soluções para Transportes (Ferroviários, Rodoviários e Metro) e de Energia para Veículos Elétricos e Gestão de Redes (Competência Nuclear 3) com um valor de 202 milhões de euros e um peso de 11%.
O contributo do trabalho é o de propor um processo para a aplicação e operacionalização do método de Andriessen (2004), para medir o Capital Intelectual de uma organização, tendo sido obtidos como resultados a apresentação de um caso de estudo completo da aplicação do método, com a sua operacionalização em processo e um modelo em folha de cálculo para o seu suporte. Foi ainda elaborado um quadro sinótico dos métodos de mensuração do Capital Intelectual com base no estado da arte, a 2018.
The aim of this work is to propose a viable process to measure intellectual capital. Based on the literature of intellectual capital and its evaluation and measurement, it was selected the Andriessen method to get a given value to the intellectual capital of a given organization. To support its practical operation it was taken a specific context to valid the process. The choosen organization was Efacec Power Solutions, SGPS, SA (EPS), considering existing information on 31st december, 2017. This method is justified by the fact that, unlike others, of which Gogan and Draghici (2016), Yildiz et al. (2014), Sekhar et al. (2015), Arvan et al. (2016) and Sumedrea (2013), it is an integrated method, with concrete steps to take and to have as central axis the definition of nuclear competences, which result from the grouping of intangible assets owned by EPS. It is an integrated method, developed and requires some basis assumptions, from historical information and other information defined prospectively by the researcher, to measure the value of the core competencies, that is, intellectual capital value. According to this approach, the value of the intellectual capital of an EPS, on December 31, 2017, was 1908 million euros distributed by four EPS core competencies, in descending order of importance: Technology Development, Simulation of Behaviors of Equipment and Network Management (Nuclear Competence 2) with a value of 766 million euros and a total weight of 40%, Design and Development of Hardware and Software (Nuclear Competency 1) with a value of 670 million euros and a weight of 35%, Projection and Exploitation of Water Systems and Industrial Facilities (Nuclear Competence 4) with a value of 269 million euros and a weight of 14% and, finally, Solutions for Transport (Rail, Road and Metro) and Energy for Electric Vehicles and Network Management (Nuclear Competence 3) with a value of 202 million euros and a weight of 11%. The work contribution is the proposal of a process to support both the application and operations of using the Andriessen Method to evaluate and measure the intellectual capital of an organization. As a result a number of products where obtained; a complete case study on the choosen enterprise; a proposed process to apply the Andriessen 20 steps; and a computer worksheet to support the calculations. It was also produced a resume table of the existing Intellectual Capital evaluation and measure methods, considering the literature at 2018.
The aim of this work is to propose a viable process to measure intellectual capital. Based on the literature of intellectual capital and its evaluation and measurement, it was selected the Andriessen method to get a given value to the intellectual capital of a given organization. To support its practical operation it was taken a specific context to valid the process. The choosen organization was Efacec Power Solutions, SGPS, SA (EPS), considering existing information on 31st december, 2017. This method is justified by the fact that, unlike others, of which Gogan and Draghici (2016), Yildiz et al. (2014), Sekhar et al. (2015), Arvan et al. (2016) and Sumedrea (2013), it is an integrated method, with concrete steps to take and to have as central axis the definition of nuclear competences, which result from the grouping of intangible assets owned by EPS. It is an integrated method, developed and requires some basis assumptions, from historical information and other information defined prospectively by the researcher, to measure the value of the core competencies, that is, intellectual capital value. According to this approach, the value of the intellectual capital of an EPS, on December 31, 2017, was 1908 million euros distributed by four EPS core competencies, in descending order of importance: Technology Development, Simulation of Behaviors of Equipment and Network Management (Nuclear Competence 2) with a value of 766 million euros and a total weight of 40%, Design and Development of Hardware and Software (Nuclear Competency 1) with a value of 670 million euros and a weight of 35%, Projection and Exploitation of Water Systems and Industrial Facilities (Nuclear Competence 4) with a value of 269 million euros and a weight of 14% and, finally, Solutions for Transport (Rail, Road and Metro) and Energy for Electric Vehicles and Network Management (Nuclear Competence 3) with a value of 202 million euros and a weight of 11%. The work contribution is the proposal of a process to support both the application and operations of using the Andriessen Method to evaluate and measure the intellectual capital of an organization. As a result a number of products where obtained; a complete case study on the choosen enterprise; a proposed process to apply the Andriessen 20 steps; and a computer worksheet to support the calculations. It was also produced a resume table of the existing Intellectual Capital evaluation and measure methods, considering the literature at 2018.
Description
Keywords
Ativos intangíveis Capital intelectual Mensuração Competências nucleares Método de Andriessen Intangible assets Intellectual capital Measurement Nuclear competencies Andriessen method