Ativos Intangíveis, Ciclo de Vida e Criação de Valor

• Published in: RAC. Revista de Administração Contemporânea Vol. 10; no. 3; pp. 73 - 90
• Main Authors: Kayo, Eduardo Kazuo, Kimura, Herbert, Martin, Diógenes Manoel Leiva, Nakamura, Wilson Toshiro
• Format: Journal Article
• Language: Portuguese; Spanish
• Published: Rio de Janeiro Associação Nacional de Pós-Graduação e Pesquisa em Administração 01.09.2006
• Subjects: Administración Pública; Competitive advantage; Intangible assets; MANAGEMENT; Product life cycle; Strategic management; Studies; Value creation; visão baseada em recursos; resource-based view; life cycle; criação de valor; ciclo de vida; ativos intangíveis; intangible assets; value creation
• ISSN: 1415-6555; 1982-7849; 1982-7849
• DOI: 10.1590/S1415-65552006000300005

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. [PUBLICATION ABSTRACT]