O capital intelectual nos sistemas de planejamento e controle em empresas internacionalizadas: um estudo de caso

Abstract

In the last decades, the worldwide scene is passing for sundry modifications. The factors of production of long time ago, such as the intensive use of manpower and machines are being substituted for the technology, the knowledge, the intangible assets, the intellectual capital. In this direction, the companies are having to adapt themselves, being necessary changes in the planning and control systems to remain themselves competitive. Thus, the present research aims to analyze the insertion of aspects of the intellectual capital in the planning and control systems of internationalized companies. This way, it was used the method of case study and accomplished interviews with executives of Aracruz Celulose and Suzano Papel e Celulose. The use of the case study methodology allowed the survey of perceptions with the aid of an interview script. Later, the results gotten through the interviews and the documentary research accomplished were analyzed on the basis of the variables of research given. The gotten results evidenced that the main measures adopted for the companies studied referred to the performance appraisal system, to the concern with the customers fidelity and to the use of the technological resources with the objective of holding the knowledge. On the other hand, the main divergences in the models adopted for the organizations referred to the use of financial indicators in the executives valuation, the bureaucracy of the procedures and the adoption of politics of trademark valuation.