The policies in place for intangible capital management, which creates wealth in the high-tech world, is a determinant of whether companies in this sector can develop high added-value activity. This study shows that the notion of "intangible" can work effectively in the business world. As a first step, an approach that offers a classification model of intangibles is essential and then can be used by information technology (IT) professionals. How can an IT company generate intangible goods? Human resource management is at the heart of this process and can play a catalyzing role in promoting this potential to other departments in a company. Exploiting the full value of the intelligence and behavior that characterize a company not only resolves various factual problems but can also reveal hidden wealth. Starting from an experimental case, this thesis proposes a new, innovative method, called “Négociatique,” to expand perspectives on a company’s human capital. It also is necessary to develop a management policy for the considerable potential created by such intangible assets.