Abstract

SANTOS CID, Carlos Manuel. Intellectual Capital.: Aspects for their Determination in the National Organization of Collective Law Firms. Cofin [online]. 2016, vol.10, n.2, pp.250-264. ISSN 2073-6061.

The concept of Intellectual Capital has been integrated today to the business world to refer to the set of intangible goods that represent the main asset of the organizations of the 21st century; they are intangible assets that are materialized in individual skills, expertise, information, designs and systems management processes and the entity relationships with suppliers and customers; He is evaluated through three basic dimensions: Human Capital, structural Capital and relational Capital, according to the strategic objectives of the organization. It is necessary for the national organization of collective law firms (ONBC) to determine your intellectual Capital designing a model that allows you to know the value generated by this intangible, in its three dimensions.

Keywords : intangible assets; knowledge; individuals; organization.

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