OS INTANGÍVEIS NO BALANCED SCORECARD: A SUA RELEVÂNCIA NA GESTÃO EMPRESARIAL.
Abstract
Uma estratégia de negócio define claramente qual a direção que um negócio seguirá e as fases que são necessárias para que os seus objetivos sejam alcançados.
A medição e a avaliação são processos que permitem às empresas assegurar que as suas metas e objetivos são atingidos e todos os colaboradores de uma organização estão incluídos nessa responsabilidade. A importância dos ativos intangíveis está associada à sua capacidade para criar valor, sendo que apenas são alvo de interesse os que forem estrategicamente significativos.
O presente estudo é baseado numa revisão da literatura e pretende servir de reflexão às vantagens, críticas e limitações do Balanced Scorecard e a forma como os ativos intangíveis são incorporados no modelo, salientando a enorme importância do Balanced Scorecard para a estratégia de negócio, enquanto instrumento de gestão estratégica, e a relevância dos ativos intangíveis na criação de valor para as organizações.
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Portuguese Journal of Finance, Management and Accounting
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DOI: 10.54663/2183-3826
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