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Modelos de capital intelectual a nivel empresarial y su aporte en la creación de valor

Author

Listed:
  • Ledy Gómez-Bayona
  • Erika Londoño-Montoya
  • Beatriz Mora-González

Abstract

Resumen: En las organizaciones, el capital intelectual ha venido ganando importancia en la valorización de los procesos en los que se involucra el capital humano, relacional y estructural. El objetivo de este artículo es analizar el capital intelectual, sus componentes, la creación de valor y los métodos financieros desarrollados para su medición. La metodología utilizada se basó en una revisión de literatura, en cuyo resultado se evidencian aspectos clave para la implementación de modelos de capital intelectual y su aplicabilidad en el sector empresarial. Como conclusión, se plantea la importancia de la identificación del capital intelectual como activo principal para la generación de valor en las empresas.*****Abstract: At organizations, intellectual capital has recently become more important in the valuation of processes involving human, relational, and structural capital. The objective of this paper is to analyze intellectual capital, its components, value creation, and financial methods developed for measuring it. The methodology adopted in this study was based on a literature review, whose results show key aspects for the implementation of intellectual capital models and their applicability in the business sector. In conclusion, companies should consider intellectual capital to be their main asset for value creation.

Suggested Citation

  • Ledy Gómez-Bayona & Erika Londoño-Montoya & Beatriz Mora-González, 2020. "Modelos de capital intelectual a nivel empresarial y su aporte en la creación de valor," Revista CEA, Instituto Tecnológico Metropolitano, vol. 6(11), pages 165-184, January.
  • Handle: RePEc:col:000549:018125
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    More about this item

    Keywords

    capital intelectual; modelos de capital intelectual; medición del capital intelectual;
    All these keywords.

    JEL classification:

    • O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General

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