Medición del capital intelectual en empresas productoras y comercializadoras. Aplicación a la Empresa Provincial Productora de Alimentos (EPPA), específicamente a la Unidad Básica de la Divisa (UBD) de Villa Clara
Fecha
2009-06-25
Autores
Fernández Martínez, Daily
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente tesis se realizó en la Empresa Provincial Productora de Alimentos
(EPPA), específicamente en la Unidad Básica de la Divisa (UBD) y resume los
resultados de una investigación que abordó como problema científico, cómo medir
el capital intelectual como vía para detectar las principales dificultades y adaptar
las políticas de gestión a la estrategia empresarial y/o corporativa, con un enfoque
proactivo y estratégico.
Dentro de su contenido, la tesis muestra el marco teórico-referencial de la
investigación donde se abordan una serie de conceptos relacionados con la
Gestión del Conocimiento y el Capital Intelectual, haciendo un mayor énfasis en
este último, así como en los principales modelos y herramientas que más se
emplean en la actualidad para su medición. Para darle solución al problema
científico planteado, se procedió con la aplicación de un Procedimiento que
permite medir el Capital Intelectual en Empresas Productoras y
Comercializadoras, el cual constituye una “tecnología de transformación” que
permitirá evidenciar un grupo de mejoras después de aplicado un plan de
acción, asociadas al capital intelectual.
Finalmente, con los resultados arrojados por la aplicación del Procedimiento en
la empresa objeto de estudio, quedó demostrada la hipótesis de investigación
planteada.
The present thesis was done in the Empresa Provincial Productora de Alimentos (EPPA), in particular in the Unidad Básica de la Divisa (UBD), it shows the principal results of a research, that deals with the problem of measuring the intellectual capital, as a way of detection the principal dificulties, and made the necessary changes in order to adapt the political ones of management to the strategy of the company and of this form to take effective, generating decisions of competitive advantages In its differents subjects, this paper shows the theoretical - referential frame of the investigation where there are approached a series of concepts related to the Management of the Knowledge and the Intellectual Capital, doing a major(bigger) emphasis in the latter, as well as in the principal models and tools that more are used at present for his(its) measurement. To give him(her) solution to the scientific raised problem, one proceeded with the application of a Procedure that allows to measure the Intellectual Capital in Producer Companies, this really is a ¨transformation tecnology¨ that will allow to demonstrate a group of improvements after applied a plan of action, associated with the intellectual capital. Finally, with the results thrown by the application of the Procedure in the company I object of study, there remained demonstrated the hypothesis of raised investigation.
The present thesis was done in the Empresa Provincial Productora de Alimentos (EPPA), in particular in the Unidad Básica de la Divisa (UBD), it shows the principal results of a research, that deals with the problem of measuring the intellectual capital, as a way of detection the principal dificulties, and made the necessary changes in order to adapt the political ones of management to the strategy of the company and of this form to take effective, generating decisions of competitive advantages In its differents subjects, this paper shows the theoretical - referential frame of the investigation where there are approached a series of concepts related to the Management of the Knowledge and the Intellectual Capital, doing a major(bigger) emphasis in the latter, as well as in the principal models and tools that more are used at present for his(its) measurement. To give him(her) solution to the scientific raised problem, one proceeded with the application of a Procedure that allows to measure the Intellectual Capital in Producer Companies, this really is a ¨transformation tecnology¨ that will allow to demonstrate a group of improvements after applied a plan of action, associated with the intellectual capital. Finally, with the results thrown by the application of the Procedure in the company I object of study, there remained demonstrated the hypothesis of raised investigation.
Descripción
Palabras clave
Capital Intelectual, Gestion del Conocimiento, Empresa Provincial Productora de Alimentos (EPPA), Unidad Básica de la Divisa (UBD), Villa Clara