摘要：Determining and managing intellectual capital has become a key objective in organisations in order to ascertain its value and gain competitive advantages. In this paper, we develop a tool used on a sample of companies that makes possible to estimate, predict and manage this capital. We started with a disaggregated model of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations with little information. In addition, the paper provides insight into the structure of future intellectual capital, thereby making it possible to consider balance strategies.
