Measurement and evaluation of intangible assets of diagnosis and testing laboratories for electrical equipments

Abstract

Abstract In the last decade, there has been an increasing interest in measuring and evaluating intangible assets, not only by private firms but also by knowledge organizations such as universities, research centers, and testing laboratories. This paper aims to present a model for measuring and evaluating intangible assets developed for electrical equipment diagnosis and testing laboratories. For the proposal and selection of indicators and metrics that integrate the model, multicriteria decision support methods were embedded into the model, combined with fuzzy logic. The applicability of the model has been demonstrated through an empirical study in one electrical equipment diagnosis and testing laboratory that integrates the Laboratory Network of Eletrobras Enterprises (Relase) in Brazil. The results of this research can be replicated within Relase, which covers today a total of 98 laboratories, of which 16 are accredited for calibration services.