Resumo

LOPEZ RUIZ, Víctor Raúl  e  NEVADO PENA, Domingo. STRATEGIC CONTROL MODEL FROM THE PERSPECTIVE OF THE VALUE OF INTANGIBLES. METHOD AND APPLICATION. Innovar [online]. 2016, vol.26, n.59, pp.9-20. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v26n59.54319.

Within strategic control, the prospect of measuring intangibles assets, viewed as future capacities of an organization, makes possible to foresee necessities and opportunities. In this sense, this work introduces an information system for strategic decision-making on the basis of the accounting system. Such system is supported by the concept of intellectual capital as a difference between market and carrying values, comprising the randomness of markets with an econometric value. Once intangible assets are valued, this model allows a strategic analysis for improving the real value of the organization through a lineal function that allocates them as generators of organizational intellectual capital. The process has been analyzed from its application in a company of services.

CLASIFICACIÓN JEL: M10, M12, M19.

Palavras-chave : Intangibles; intellectual capital; management; strategy; information systems.

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