INTANGIBLE ASSETS EVALUATION : SYSTEMATIC AND SCIENTIFIC VALIDATION AT ITAIPU TECHNOLOGICAL PARK – PTI BRAZIL

Abstract

Objective: This research aims to systematize the evaluation of intangible assets, which serve as a subsidy in the decision-making process in the value management of companies, while the problem that this research aims to answer is how to evaluate companies with a focus on intangible assets.

Method:  The approach of this research is managerial. Descriptive statistical analysis tools were applied used as measures of association of intangible assets variables. The scientific validation was developed in section 5 at the Itaipu Technological Park: overview of the methodology, objectives and issues; field procedures (access to the locations of information sources and formation of a competence cell); evaluation questions (application of the systematic developed in topic 4); guide for reporting the study and then presenting the results obtained.

Results: One of the knowledge gaps, addressed in this research, reveals the scientific finding to evaluate intangible assets in non-profit organizations at the Itaipu Technological Park - PTI, which showed the value of 1.05 billion while accounting presented its total assets with 221.1 million.

Contributions: The contributions were the discovery of flaws in the models that evaluate intangible assets as being the difference between market and book value, as well as the existence of an interrelated dependence on intangible assets due to its value being closely linked with the conditions necessary for the generation of wealth in terms of people, processes, structure and relational as market factors, also the systematization of the evaluation of intangible assets for non-profit organizations.

Keywords: Intangible assets, evaluation, value added.