Written by
Sergio Caredda
Date published
January 1, 1999
This case describes the first intellectual capital measurement methodology implemented in Italy, and the first in the world to be implemented in the automotive sector. Brembo, a world-leading manufacturer of automotive components, is a highly specialized, medium-sized industry located in the northern part of Italy. The company has always been proactive in providing education and training for all employees but was missing an instrument to adequately measure the outcomes of these activities. It also needed a method to measure the impact of other factors, such as its brand name. This case describes the issues that arose in developing the methodology for such a measurement system, as well as the first results the company obtained.
Published together with Franco D’Egidio within the book In Action: Measuring Intellectual Capital (edited by P. Phillips), the article analyzes the general characteristics of the Brembo case, the first case of Intellectual Capital Valuation in Italy.
The Case Study describes the realisation of the project, describing the steps of the process and the phases of its implementation, as well as the challenges encountered.