Cavalcanti

Other authors as Alves (2001), add that the intellectual capital is the aggregate value to the products of the organization by means of information and knowledge, that develops the quantity of experience and the culture of the organization. Chiavenato (2004) presents more that the intellectual capital is a intangible asset and of difficult mensurao and evaluation, than it represents the asset most important of the organization. For it the intellectual capital is the addition of everything what you know, is the asset of the company who enter and leave every day for the doors, that is the knowledge that the people bring in its minds. According to Bohlander (2003), human capital mentions the economic value to it of the knowledge, the abilities and the capacities of the company. Although the value of these assets can not appear directly in the patrimonial rocking of a company, its impact in the performance is enormous. This intangible asset represents the differential of the companies, therefore being the knowledge that is in each individual that inside develops a work of the company, cannot be copied by the competitors.

For Cavalcanti and Gomes (2001) the intellectual capital is mentioned in such a way to the capacity, ability and experience how much to the formal knowledge that the people possess and that they add a company, but this asset is not of property of the company, therefore the people are not patrimony of the organization, are only used by the company to generate value. The individual knowledge of each integrant one of the company, in set with the too much people represents the advantage for the organization, therefore a collective asset in favor of the company will exist. Teixeira and Popadiuk (2003), explain well regarding the collective, defending that the intellectual capital does not consist only of the set of knowledge of a group of individuals, but in the capacity of a collective to know and it depends on the exchange process enters the involved parts in its production.

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