Ativos intangíveis e gestão de design

Ano: 2011 | Volume: 2 | Número: 1

Autores: Erica Andrade, Eugenio Andrés Díaz Merino

Palavras-chave: design management, intangible assets, Handicraft Producers Group

Resumo Inglês:

This  paper  presents  a  discussion  of  the  relationship  between  design  and  intangible  assets,  termination  of  accounting area, important for understanding the value that organizations and their products and services can reach from their intangibles. Much of intangible assets relate to design and can be better exploited by knowing  the accounting rules related to them and keeping a good integration between design and accounting. Thus, as  in  an  organization,  the  proper  treatment  of  intangible  assets  of  handicraft  producer  groups  can  help  to  promote  their  products,  enabling  fiinancial  returns.  The  methodological  procedure  used  was  literature  with  themes  of  design  management  and  intangible  assets.  It  was  observed  that  to  achieve  an  economic  and  accounting treatment of intangible assets of an organization, design management can take a strategic role to  ensure positive returns to the organization.