Intangible Assets

The evaluation of the intangible assets of the ITP contributes to the management of its actions, as it allows the visualization of the actions that are producing added value. It is useful for decision making and investment in return on investment, on profits with and futures, global and specific performance, which impact on the generation of results and their impacts on the competitive environment.The scientific findings in the case of Itaipu Technological Park - PTI, are an interrelated unit of intangible assets in a function of their value that are closely linked with the needs necessary for a generation of resources and that have capacity resource generation already produced by the organizations, in addition to designing and assessing future generation potential. It is also necessary to consider the quantitative and qualitative variables.Another problem was the identification and systematization of the special demand point in the process of measuring intangible assets, which is a synthesis and analysis of the financial structure of the organization, since it should be used in the evaluation of an evaluation in a capacity of generation of results in terms of hobby and present. In addition to this, it has been identified as a source of future generation potential, so that it can be projected, projected and counted in the future, for the measurement of intangible assets in quantitative terms.The premise of the Hoss et. al. (2010) systematic for assessing the intangible assets of companies lies on the premise of generation of wealth. This thesis is founded on authors such as Martins (2001) regarding cash flow, Lev (2001) regarding the generation of wealth in financial terms and value and Copeland, Koller and Murrin (2002) regarding the aggregation of economic value. Thus, following the systematic proposed in this paper, the valuation is given by: VIA = (IAR + CIV) * (1 + CIC) where: VIA = Value of Intangible Assets IAR = Intangible Adjusted Result CIV = Canvass of Intangible Value CIC = Canvass of Intangible CoefficientThe proposed formula is based on the ability to generate wealth by corporations that must accrue an aggregation of income above the cost of capital. The pillars of the formula are: adjusted income generated by corporations and the investment in resources, conditions that favor accumulation of wealth. In addition, the third pillar of support measures - the CIC - is the qualitative aspect of the value generated by the company.The system proposes the joining of the developed value-adding variables into quadrants: Human, Processes, Structural and Relational, observing past, present and future series in the assessment of intangible assets. The variables are measured in quantitatives and qualitatives terms.