Medición del capital intelectual en la Empresa Comercial Abraxas
Fecha
2009-07-25
Autores
Torre Alfonso, Ailen de la
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente tesis se realizó en la Empresa Comercial Abrasas y resume los resultados de una investigación que abordó como problema científico, la contradicción que existe entre la necesidad que tiene la empresa de medir su Capital Intelectual como vía para detectar las principales debilidades y adecuar las políticas de gestión a la estrategia de la empresa y de esta forma tomar decisiones efectivas, generadoras de ventajas competitivas y la no existencia en la empresa de una herramienta que lo permita.
En el contenido de esta tesis, se muestra un marco teórico-referencial que toca los temas referidos a la gestión del conocimiento, y en especial al capital intelectual y su gestión, enfatizando en el tratamiento dado a este, mediante los modelos y herramientas más utilizados en la actualidad para medir su valor. El problema científico planteado se solucionó, mediante la aplicación del procedimiento para medir el capital intelectual en empresas dedicadas a la actividad comercial, el cual le aportó a esta, como novedad científica, una “Tecnología de Transformación” que le permitió evidenciar un grupo de mejoras asociadas al capital intelectual, mediante la medición de este.
Por último, se mostró la viabilidad de solución de esta aplicación, demostrando así, la hipótesis de investigación, y se sentaron las bases para futuras investigaciones.
The present paper was carried out in Empresa Commercial Abraxas and it summarizes the results of a research that approached as scientific problem, the contradiction that exists between the need of the company to measure its Intellectual Capital as route to detect the principal weaknesses and to adapt the policies of management to the strategy of the company and in this way to take effective, generating decisions of competitive advantages and not the existence in the company of a tool that may allows it. The content of this research, shows a theoretical - referential frame that comprises the topics referred to the management of the knowledge, and especially to the intellectual capital and management, focusing, specifically on the treatment referred to, throughout of the models and tools most used at present to measure the value. The scientific problem was solved, by means of the application of the procedure to measure the intellectual capital in companies dedicated to the commercial activity, which contributed as a scientific innovation, a " Technology of Transformation " that evidenced a group of improvements associated with the intellectual capital, based upon the its measurement. Finally, the viability of solution of this application was shown, demonstrating in this sense, the hypothesis of this research, thus laying the foundations for future research works.
The present paper was carried out in Empresa Commercial Abraxas and it summarizes the results of a research that approached as scientific problem, the contradiction that exists between the need of the company to measure its Intellectual Capital as route to detect the principal weaknesses and to adapt the policies of management to the strategy of the company and in this way to take effective, generating decisions of competitive advantages and not the existence in the company of a tool that may allows it. The content of this research, shows a theoretical - referential frame that comprises the topics referred to the management of the knowledge, and especially to the intellectual capital and management, focusing, specifically on the treatment referred to, throughout of the models and tools most used at present to measure the value. The scientific problem was solved, by means of the application of the procedure to measure the intellectual capital in companies dedicated to the commercial activity, which contributed as a scientific innovation, a " Technology of Transformation " that evidenced a group of improvements associated with the intellectual capital, based upon the its measurement. Finally, the viability of solution of this application was shown, demonstrating in this sense, the hypothesis of this research, thus laying the foundations for future research works.
Descripción
Palabras clave
Empresa Comercial Abrasas, Capital Intelectual, Estrategias, Gestión del Conocimiento