Medición, valoración y determinación del impacto del capital intelectual en la generación de valor en la empresa.

Abstract

At present questions like: ¿where is creating value in your organization? o ¿what is the knowledge that you are creating your business? begin to become important. In the past, when speaking of Capital had to refer only to a view in purely physical terms: factories, machinery, and money. Now we talk about intellectual capital as an inherent component of any company formed by a group of variables that add value and generate knowledge. That is why this study set out to design research model to measure and value the intellectual capital of organizations, by integrating its components identified: Human Capital, Structural Capital, Relational Capital, from developing a holistic construct and a list of variables for each component, which must be quantified in monetary terms in order to calculate the ROI of intellectual capital that can know your net profit contribution obtained in a period of time and is now considered as a tool that organizations use to make their financial forecasts and to project the value of their investments in the future.