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Previous issue date: 2009-03-25 / This dissertation deals with the perception of managers of a company's line of beverages in the city of S??o Paulo on the importance of identifying, structuring and use the potential of intellectual capital in the strategic context of the organization. From the methodological point of view, the development of research had two stages. At first, exploratory, literature raises the theoretical framework on the topic searched. In the second phase, the data collection was done by means of a questionnaire with Likert scale. The results were descriptive and quantitative statistical treatment. The results show that 69% of the subjects agree that the valuation of Intellectual Capital has a clear alignment with the strategy of the organization, its mission, vision and goals. Emphasized that 93% of respondents agree that human capital, which represents the accumulated value of investments in training, competence and future of an employee, is the focus of all areas of activity of the company. With regard to practice management of intellectual capital adopted by the company, the survey revealed unanimity on all those that are based on knowledge. As for accountability for the management of intellectual capital, the respondents are positions that the management of intellectual capital is not an exclusive award alongside other areas of expertise, but noted it is an index of 29% of respondents disagree about the responsibility for managing the intellectual capital lie in the area of control, compared to only 13% rate of disagreement in relation to the area of Human Resources have the same assignment. It is therefore the responsibility for that task, in view of respondents, is divided between Human Resources and Controlling. / Esta disserta????o trata da percep????o dos gestores de uma empresa do ramo de bebidas da cidade de S??o Paulo sobre a import??ncia da identifica????o, estrutura????o e utiliza????o do potencial do capital intelectual no contexto estrat??gico da organiza????o. Do ponto de vista metodol??gico, a elabora????o da pesquisa teve duas etapas. Na primeira, explorat??ria, pesquisa bibliogr??fica levanta o referencial te??rico relativo ao tema pesquisado. Na segunda fase, a coleta de dados foi feita por meio de question??rio com escala Likert. Os resultados obtidos tiveram tratamento estat??stico descritivo-quantitativo. Os resultados obtidos demonstram que 69% dos sujeitos concordam que a valoriza????o do Capital Intelectual tem um claro alinhamento com a estrat??gia da organiza????o, sua miss??o, vis??o e seus objetivos. Ressalte-se que 93% dos respondentes concordam que o capital humano, que representa o valor acumulado de investimentos em treinamento, compet??ncia e futuro de um funcion??rio, ?? foco de todas as ??reas de atua????o da empresa. No que se refere ??s pr??ticas de gest??o de capital intelectual adotadas pela empresa, a pesquisa revelou unanimidade em rela????o a todas aquelas que t??m como base o conhecimento. Quanto ?? responsabiliza????o pela gest??o do capital intelectual, os respondentes se posicionaram no sentido de que a ger??ncia do capital intelectual n??o ?? uma atribui????o exclusivista, coexistindo com outras ??reas de atua????o, mas notou-se um ??ndice de 29% de discord??ncia dos respondentes a respeito da responsabilidade pela gest??o do capital intelectual recair na ??rea de controladoria, comparado ao ??ndice de apenas 13% de discord??ncia em rela????o ?? ??rea de Recursos Humanos ter essa mesma atribui????o. Infere-se, portanto, que a responsabilidade por essa tarefa, na vis??o dos respondentes, divide-se entre Recursos Humanos e Controladoria
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/476 |
| Date | 25 March 2009 |
| Creators | Costa, Vera Lucia Andrade |
| Contributors | Parisi, Claudio, Antunes, Maria Thereza Pompa, Slomski, Vilma Geni |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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