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Ativos intangíveis, ciclo de vida e criação de valor

Author

Listed:
  • Eduardo Kazuo Kayo
  • Herbert Kimura
  • Diógenes Manoel Leiva Martin
  • Wilson Toshiro Nakamura

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.

Suggested Citation

  • Eduardo Kazuo Kayo & Herbert Kimura & Diógenes Manoel Leiva Martin & Wilson Toshiro Nakamura, 2006. "Ativos intangíveis, ciclo de vida e criação de valor," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 10(3), pages 73-90.
    • Handle: RePEc:abg:anprac:v:10:y:2006:i:3:472
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    Cited by:

    1. Tânia Cristina CHIARELLO & Caroline Sulzbach PLETSCH & Alini DA SILVA & Tarcísio Pedro DA SILVA, 2014. "Financial Performance, Intangible Assets And Value Creation Of Brazilian And Chilian Companies Of Information Technology," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 23(4), pages 73-88.

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