Uma contribuição à mensuração dos custos intangíveis

Abstract

Present research subject is measuring intangible costs. First of all, it was done a literature revision on Strategy, Intangible Assets, Intangible Factors, Intangible Costs, ABC Costing and relation matrix. On sequence, it is detailed model proposed by Diehl (1997) for intangible cost measurement. It is added intangible factor preference qualitative techniques as per non-structured interview and preference matrix from attributes selection regarding management strategy, compared with the most intangible factors quoted by management. Such model was applied at Porto Alegre’s Trens Urbanos company - Trensurb S/A. Intangible costs analysis period was from November, 2007 to October 2008 when costing internal system is complete and reliable with accounting data. From the intangible factor selection “company image”, it was possible measuring how much was spend to maintain such intangible factor on the last twelve months at the organization. Since methodology applying it was verified its applicability, over all on org