Eventos Anais de eventos
COBEM 2021
26th International Congress of Mechanical Engineering
The relevance of intellectual capital statement as a groundwork for Industry 4.0
Submission Author:
Marcelo Fabricio Prim , DF , Brazil
Co-Authors:
Marcelo Fabricio Prim, jefferson de oliveira gomes, Gabriel Bertholdo Vargas, Caroline Cabral Fernandes da Costa
Presenter: Marcelo Fabricio Prim
doi://10.26678/ABCM.COBEM2021.COB2021-1441
Abstract
The fourth industrial revolution is profoundly changing the basis of competitive advantage from tangible to intangible resources. In order to maintain their competitiveness, companies need to transform themselves not only from a technological perspective, but also from the organizational and cultural side. Industry 4.0 is, therefore, both a technological and socio-economic phenomenon. In this context, the survival and growth of a business greatly depends upon the way it develops its intellectual capital. Nevertheless, up to now, literature provides corporate practices at best focused on the technological perspective. Little is known about how to develop the intellectual capital factors of a company as a groundwork for new technology adoption. This research aims to develop a conceptual framework that supports industries to assess and cultivate their intellectual capital, with the purpose of preparing themselves to adopt new technologies related to Industry 4.0. The proposed framework, "InCaS 4.0", was developed based on the European model of Intellectual Capital Statement. Adjustments were made to reflect lessons learned by manufacturing companies and the expected contribution of industry 4.0 technologies for industrial performance. Among these adjustments, it stands out the addition of the Industry 4.0 base technologies as the new intellectual capital factor, considering that they foster work and human cognition. The proposed framework was applied in a Brazilian manufacturing company, as a pilot project, evaluating its applicability, assessing the results of its application and identifying necessary adjustments. As a result of the intellectual capital assessment, it was possible to identify a higher value perception by the company of its own human capital, followed by its structural and relational capital, being its technological capital the last in the list. As a consequence of it, the company planned actions with the purpose of the development of its leaders and employees capacities, the improvement of its business and manufacturing processes, the experimentation of new technologies, and the development of its customers and partners relationships. Therefore, the action plan developed by the company resulted to be closer to the best practices observed at the adoption process of Industry 4.0 technologies. In brief, the findings of this research indicates that the proposed framework serves industries on assessing and developing its intellectual capital, nurturing their intangible assets as a preparation tool for manufacturing companies to adopt Industry 4.0 technologies.
Keywords
industry 4.0, Intellectual Capital, smart manufacturing, Smart Working

