Gest？o do capital intelectual: A nova vantagem competitiva das organiza？？es

according to the new paradigm, the intellectual capital is seen to have taken progressivel y more a leading role in the companies, as it is through it, that information can be changed into knowledge. however, considering the current context where the markets become more competitive, force companies to be constantly innovating, the strategic management of intellectual capital seems to be the most valuable asset, as the main driver of competitive advantage. varied research has been done on the subject and it indicates the need to adopt a more strategic posture, medium and long term. it is necessary to increase the validation of the intellectual goods, which the collaborators of each firm already have, integrating them in the knowledge, growth and creative processes. this paper will show the results of a research on identifying which parameter indicators will enable us to evaluate intellectual capital management. for the research, an audit model was used in a number of small portuguese companies. the results point to the fact that small companies show a better performance in the economic and social fields when they balance the various factors shown in the model used.