STRATEGIC DEVELOPMENT BASED ON INTANGIBLE ASSETS: THE CASE OF COMPANY X/DESENVOLVIMENTO ESTRATEGICO COM BASE EM ATIVOS INTANGIVEIS: O CASO DA EMPRESA X/DESARROLLO ESTRATEGICO CON BASE EN ACTIVOS INTANGIBLES: EL CASO DE LA EMPRESA X

This research investigates intangible assets as a basis for strategic development, in order to diagnoses how main intangible assets identified by the organization can contribute to strategic planning. Therefore, the basic theory for the research deals with Resource-Based View (RBV) associated with the formation of intangible assets. According to Yin (2005), this research is characterized as an applied case study. For triangulation, we used a collection of semi- structured interview data with two shareholders and a questionnaire applied to 16 employees. The results showed that some features considered essential to the owners were being neglected and the lack of strategic alignment put the organization in an unstable situation. Strategic planning proposals were developed, seeking maximum efficiency in the use of intangible assets.