Ativos intangíveis, ciclo de vida e criação de valor

Eduardo Kazuo Kayo, Herbert Kimura, Diógenes Manoel Leiva Martin and Wilson Toshiro Nakamura

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2006, vol. 10, issue 3, 73-90

Abstract: The economic value of a company is a result of the sum of its tangible and intangible assets. The placing of significant importance on companies that use intangible assets intensively has shown the growing importance of these assets in the maintenance of their competitive advantages, and consequently of their economic values. This outlook is consistent with the Resource-based View. The relative influence of intangible assets on the value of companies can vary for several reasons: due to the industry, the life cycle of the product and company, the mission of companies and others. The main objective of this essay is to develop a theoretical analysis of the strategies that companies can develop in relation to their intangible assets, especially taking into account issues related to the life cycle of the product. In other words, the objective is to analyze how the life cycle can affect the strategies concerning each type of intangible asset, and consequently, the value creation process. The analysis suggests that different intangible assets influence the value of the company, depending on the life cycle phase of a given product.

Date: 2006
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://rac.anpad.org.br/index.php/rac/article/view/472/469 (text/html)
https://rac.anpad.org.br/index.php/rac/article/download/472/469 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:abg:anprac:v:10:y:2006:i:3:472

Access Statistics for this article

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) is currently edited by Marcelo de Souza Bispo

More articles in RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) from ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Bibliographic data for series maintained by Information Technology of ANPAD ().