Gestão do conhecimento : a importância do capital humano na formação do valor econômico de uma empresa

Abstract

The aim of this article is to describe the production factor: human capital and its importance in creating value for the company through research on existing knowledge of the value of measurement methods, with the premise that, in general, companies do not have the perception of the value of knowledge, especially those related to intellectual capital. The comparative method, together the literature, was used to allow the investigation of phenomena in order to emphasize characteristics, differences and similarities between some aspects. The taxonomic classification of knowledge measurement models results in four foci of knowledge management: benchmarking, performance, intellectual capital and value. The results achieved in this study suggested the formulation of a methodology that focuses merge performance and value.