This paper presents a discussion of the relationship between design and intangible assets, termination of accounting area, important for understanding the value that organizations and their products and services can reach from their intangibles. Much of intangible assets relate to design and can be better exploited by knowing the accounting rules related to them and keeping a good integration between design and accounting. Thus, as in an organization, the proper treatment of intangible assets of handicraft producer groups can help to promote their products, enabling fiinancial returns. The methodological procedure used was literature with themes of design management and intangible assets. It was observed that to achieve an economic and accounting treatment of intangible assets of an organization, design management can take a strategic role to ensure positive returns to the organization.
