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Análisis integral como sistema de medición y gestión de capitales intangibles en organizaciones y territorios

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  • LÓPEZ RUIZ, Victor Raúl

    ()
    (Departamento Economía Española e Internacional, Econometría e Historia e Instituciones Económicas. UNIVERSIDAD DE CASTILLA LA MANCHA)

  • NEVADO PEÑA, Domingo

    ()
    (Departamento de Administración de Empresas. UNIVERSIDAD DE CASTILLA LA MANCHA.)

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    Abstract

    In the knowledge society, it is necessary to have new approaches of measurement and management for all the intangible ones that generate value, not only for companies but also for the national, regional or local territories. The most widespread methods have begun in the business area; these are support to the macro systems implemented in the last years, under the hypothesis of the knowledge as newly generator of wealth. In this context, let's sense beforehand the method of Integral Analysis as valid system for the measurement of the intangible capitals in the organizations, with advantages on his promoter: the Skandia Navigator; also, as tool for the management, planning and strategic control, advancing on the Balanced Scorecard; and finally, from a macroeconomic perspective, as generator of competitiveness indicators and territorial factors of growth En la sociedad del conocimiento, resulta necesario disponer de nuevos instrumentos de medición y de gestión para todos los intangibles que generan valor, no solamente para las organizaciones empresariales sino también para los territorios nacionales, regionales o locales. Los métodos más extendidos se han iniciado en el ámbito empresarial, sirviendo de soporte a los modelos macro implementados en los últimos años, bajo la hipótesis del conocimiento como nuevo generador de riqueza. En este marco, presentamos el método de Análisis Integral como sistema válido para la medición de capitales intangibles en las organizaciones, con ventajas sobre su promotor: el Navegador de Skandia. También, como herramienta para la gestión, planificación y auditoría de la estrategia, avanzando sobre el Cuadro de Mando Integral. Por último, desde una perspectiva macroeconómica, como generador de indicadores de competitividad y factores de crecimiento para los territorios.

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    Bibliographic Info

    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 26 (2008)
    Issue (Month): (Agosto)
    Pages: 119-138

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    Handle: RePEc:lrk:eeaart:26_2_7

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    Related research

    Keywords: intangible capital; scorecard; strategy; growth/capital intangible; cuadro de mando; estrategia; crecimiento;

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