Maturity Assessment Model of Intellectual Capital for Manufacturing Organization

This article proposes a model to evaluate the degree of intellectual capital maturity for manufacturing organizations. This research is of an applied nature, approach the predominantly qualitative problem from the point of view of the exploratory and descriptive goals and their technical procedures as literature and case study. The theoretical model was developed through literature review structured with Proknow-C method, in the databases Web of Science, Scopus, Science Direct. In order to describe the dimensions, categories and attributes of intellectual capital. After this construction of the theoretical model was constructed the legitimacy of the 21 attributes set by judges analysis with academic and business experts, getting 18 responses. Consequently, it was created the maturity scales based on the models of the Capability Maturity Model - SEI and Knowledge Management - APO, the management model and the application protocol. Data were collected in three companies coolers of the State of Santa Catarina, which carry out the process of reverse logistics aftermarket through interview and structured questionnaire, and for the process managers. Realized in these three case studies that companies have not invent in intangible assets, are still very much related to the financial assets. However, in all cases showed Intellectual Capital even at low rates. This may be the lack of knowledge in this new evolution of knowledge management within companies. Because they are still too focused on numbers, costs, and do not realize that if they invest in human value, add value to the company, new product innovation, consequently improving their competitiveness.