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This article uses a methodology aiming at estimate the volunteer’s work contribution in value generation in a Non Profit Organization in th e health sector. The methodology introduced by Hoss et al. (2010) uses a model that is capable to quantify in tangible assets by using a specific group of quantitative an d qualitative variables that are capable to generate value and arranges them by segments: hu man, processes, environmental and structural. With Brainstorming and Delphi research techniques, meeti ngs, participation in volunteers programs, interviews with coordinator s and volunteers in the organization it was possible to collect data and to verify that in average the size of the volunteer’s work contribution reached 77,92% of the organizatio ns value, representing a major contribution to its sustainability. It was verified also that the correlation index between the variables Lucro Intangivel Ajustado and Apuraca o do Valor Intangivel validates the significance of the value generated by intangible a ssets and volunteer’s work

A Criação de Valor na Gestão da Mão de Obra Voluntária no Terceiro Setor