A contribution for the development of performance indicators of the organization intangible assets

This paper classifies methodologies whose original concepts can be used and adapted as a way to raise awareness of the importance of internal intangible assets of an organization as effective elements of the economic sustainability of a company. Methodologies considered for this purpose are as follows, the methodology of Teixeira (2005) to determine the manufacture flexibility indicators. The methodology of França (2004) to establish indicators for the organizational intangible assets and the methodology of Hoss (2003) for quantity and quality valuation of intangible assets which are analyzed. An adaption of these methodologies is thus proposed so that they may be customised for the utilization of the knowledge assets. The primary aim of the work presented in this paper, is to be able to assess the real value of the organizational intangible assets and the development of performance indicators for these same assets, in order to obtain better levels of operational efficiency in the management of the industrial context within the unit manufacture.