Intellectual Capital: The Added Value to the Knowledge of the Company Apple

As a result of constant technological advances in society, traditional accounting has been facing difficulties in assessing the entities. In the context of called knowledge society, beyond what the collection sheet and monetary resources, the valuation of a company currently resides in knowledge and information created and managed by it. Organizations in the development of intellectual capital in its three areas - Human Capital, Structural Capital and Customer Capital - has become a competitive edge in the market, Apple example is highlighted by research, because reconciles the three spheres. Methodologically the research is characterized as exploratory and descriptive, based on technical literature, using as if the company Apple, having thus an applied nature and quality. Thus, in order to demonstrate the importance of intellectual capital from the company mentioned, the goal of research is the disclosure of organizational knowledge as a success factor the generation of future benefits.