This study has for objective to evaluate, in three brazilian companies of the services sector, the importance granted by them to their intangible assets. For the purpose of this study, the body of intangible assets of a company is defined as composed of the technical competence of its workforce; its ability to transfer and incorporate knowledge; the quality level of its relationship with customers, suppliers and job market; and the intensity of its research and development effort. The importance of each intangible asset is verified by (1) the degree of presence of components of each asset; (2) the number of relevant managerial activities related to each asset; and finally (3) the number of frequently used performance indicators related to each intangible asset.
management; intellectual capital; measurement
