Capital intelectual: un modelo de medicion en las empresas del nuevo milenio

Juan Manuel Larios Prado

Revista Criterio Libre, 2010

Abstract: ResumenEn el mundo globalizado en el que hoy viven las organizaciones, la dirección empresarial ha pasado de reconocer la importancia de los inversionistas, a reconocer el valor de los clientes y de aquéllos que trabajan en la organización. La empresa en sus productos o servicios vendealgo más que el producto o servicio, vende un agregado representado por diversos elementos que el comprador asimila o percibe, vende lo que la hace diferente de sus competidores y la hace atractiva al consumidor:vende su experiencia y su saber hacer, vende conocimiento.El éxito de las empresas radica en que su ventaja competitiva las distinga en sus ámbitos comerciales, consiste en que sepan cuáles son las necesidades que pueden satisfacer de manera óptima, significa su capacidad pararetener al personal que trabaja con el conocimiento y de saber cómo y de qué manera pueden mejorar su desempeno constantemente, logrando que gente ordinaria haga cosas extraordinarias. Y en tanto que lo que no se puede medir no se puede mejorar, se propone un modelo que coadyuve con los dirigentes de las organizaciones a identificar aquellos elementos intangibles que contribuyen a generar valor agregado y ventaja competitiva. La propuesta de utilizar un sistema automatizado para conocer la medida del capital intelectual de las empresas, tiene su justificación en el diseno de un modelo de medición cuyos elementos hacen explícitos los recursos intangibles, que permiten generar valor agregado y obtener ventaja competitiva para la organización.AbstractTHE INTELLECTUAL CA PITAL : A MODEL OF MEASUREMENT IN THE COM PANIES OF THE NEW MILLENIUMIn today´s globalized world where the organizations live, the head business management has passed from recognizing the importance of the investors, to the value of the clients and of those who are employed by the organization. The company in their products or services sells somethingmore than the product or service, it sells an attaché represented by different elements that the buyer assimilates or perceives, it, indeed, sells what makes it different and attractive from competitors to the consumer: the company in one Word sells experience and knowledge.The success of the companies is specifically supported on competitive advantage which distinguishes them in commercial areas; it consists in the fact of knowing which are the needs that can satisfy in an ideal way, it also aptitude to retain to the personnel that works with the knowledge and knowing how and of what way they can improve their performance on a timely basis, achieving that ordinary people do extraordinary things.Meantime what cannot be measured up it is not possible to improve,for it is suggested model that contributes with the leaders of the organizations to identifying those intangible elements that help to generate added valueand competitive advantage. The offer to use a system automated to know the measure of the intellectual capital of the companies it is justificated in the design of a model of measurement, which elements make explicit the intangible resources, which allowing to generate added value to obtain competitive advantage for the organization.ResumoCA PITAL INTELECTUAL : UM MODELO DE MEDICAO NAS EMPRESAS DO NOVO MILENIONo mundo globalizado em que vivemos hoje, as organizacoes degestao de negócios passou a reconhecer a importancia dos investidores para reconhecer o valor dos clientes e aqueles que trabalham na organizacao. A empresa vende em seus produtos ou servicos mais do que produto ou servico, vendendo um conjunto de vários elementos que o comprador percebe ou assimila, vende tudo o que torna diferentedos seus concorrentes e atraente para os consumidores: vende sua experiencia e seu saber fazer, vende conhecimento.O sucesso das empresas é o que distingue a sua vantagem competitiva em suas áreas comerciais, consiste em saber que necessidades podem ser atendidas de forma ótima, o que significa em sua capacidade de reter o pessoal que trabalha com o conhecime

Keywords: Capital intelectual; modelo de medición.Key words: the intellectual capital; model of measurementPal (search for similar items in EconPapers)
JEL-codes: C80 O15 (search for similar items in EconPapers)
Date: 2010
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