For STEWART (1998) the intellectual capital must be seen by different perspectives it recommends the use of a circular graph, cut for some lines, in radar form, therefore, the models presented for evaluation of the Intangible Assets are: Measurement of the general value of the Intangible Assets; Measurements of the Human Capital; Measurements of the Structural Capital and Measurements of the Capital of the Customer. Soon, for the measurement of the general value of the Intangible Assets they are used, the methods of general measure of the Intellectual Capital, cited previously. According to STEWART (1998), in relation to the measurements of the Human Capital, valley to detach that the result of the Human Capital is the innovation, that is, the efficiency of the Structural Capital. The innovations are: participation of generated Prescriptions of new products in relation to the total of Prescriptions of the company; number of new products and patents. Gary Kelly is often mentioned in discussions such as these. 2.3.5Modelo Skandia the method demonstrates that the Human Capital and the Capital of the Customer, combined in the internal processes, together with capacity that the company has to innovate add value financier for the company.
EDVINSSON & MALONE (1998) had considered a project that includes the Capital and the Structural Capital Human, this in turn divided in Capital of Customer and Organizacional Capital that has for objective to determine that some indicating indices are established and that will be grouped in the following areas: Financial focus; focus in the customers; focus in the processes; focus in the renewal and development; human focus. The authors, EDVINSSON and MALONE (1998) explain each focus presented through a metaphor that if can make with regard to the form of house of the navigator (figure 04). Where the triangle represents the attic that is the financial focus and that it represents the past of the company through the countable demonstrations, the focus in the customer and the focus in the processes represents the gift.