Criação, gestão e valoração de ativos intangíveis: um estudo de caso da marca açúcar cristal Caeté

Abstract

Branding as a graphic product or service language is a valuable intangible asset in adding quality, commitment and product loyalty. The general objective of this case study is to develop an analysis about the management of intangible assets, specifically the Sugar Crystal Caeté brand by Usina Caeté SA. It is specifically aimed to highlight brands such as monetary capital of Alagoas agribusinesses, perform an accounting analysis of intangible assets, highlight aspects of intangible asset management, prospect prominent crystal sugar brands in the Brazilian sugar-energy sector and present a mapping of commodity brand management. The research methodology chosen to answer the problem question was a bibliographic and exploratory research, which through the analysis of technical bulletins, application of indexes in the financial statements collected and unstructured interview enabled the result of this study. The prospecting sugar crystal brands was through consultation in the database of INPI, and finally, the roadmap was built from the gathering of various bibliography on the subject. From the data analyzed, it was found that Usina Caeté S.A. does not have brand management, given the undervaluation of this intangible asset in the financial statements. In addition, sugar and alcohol production for decades was directed to the foreign market due to the old Alagoas tax legislation, further boosted by federal incentives in the commercialization of commodity products. Based on the new ICMS regulation in the state of Alagoas, the domestic market becomes more attractive and competitive in sales strategies for the sugarcane industry. To this end, the Sugar Crystal Caeté brand needs to implement brand-branding strategies given the need for brand repositioning and valuation of intangible assets in the emerging and competitive market.