摘要：The purpose of this paper is to analyze an empirical study based in a construct of a dynamic approach of knowledge-based strategies (KBV - knowledge - based view) proposed by Sveiby, Linard and Dvorsky (2002), and Sveiby (2001). The objects of the study are the operations of Camargo Corrêa Cements, in Brazil, and of Loma Negra, in Argentina, via the analysis of the development of three families of intangible assets (external structure, internal structure, and individual competence). The paper presents the cement industry, its business model, and creation of value, as well as the potential of growth of Latin American markets and analyzes the transference processes and conversion of the knowledge among these three structures of assets. The result is presented by the interaction of nine strategies resulting in a strategy which maximizes value creation. The study indicates that the application of this model of KBV is possible for a company centered in resources and capacities (RBV).
