Procedimiento para determinar el peso que posee el Capital Intelectual en el valor de las Organizaciones. Aplicación a la Ronera Central "Agustín Rodríguez Mena" perteneciente a la Corporación Cuba Ron
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López Díaz, Dayana
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Universidad Central "Marta Abreu" de Las Villas
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El presente trabajo tiene como propósito la aplicación de un procedimiento que permita medir el peso que posee el Capital Intelectual en la Ronera Central "Agustín Rodríguez Mena" perteneciente a la Corporación Cuba Ron, como paso inicial para una buena gestión del conocimiento en la empresa. Primeramente se realiza la fundamentación teórica, realizando un profundo estudio bibliográfico, basándose en el criterio de varios autores sobre el tema en particular, quedando elaborado un marco conceptual que sustenta la investigación al analizarse distintos conceptos sobre gestión del conocimiento, gestión tecnológica, gestiona del capital intelectual así como su surgimiento y evolución, definiendo una visión amplia sobre el objetivo de la investigación. Por otra parte se realizó una caracterización de la situación actual de la Empresa en cuestión que permitió conocer las especificidades de la misma para luego describir el procedimiento, que tomando en cuenta la realidad de las empresas cubanas y la necesidad de tener un instrumento que les permita medir el peso que posee el capital intelectual en el valor de las mismas se decidió utilizar el diseñado por Acosta, Díaz y Cavada, (2006), para su posterior implementación en la Ronera Central, permitiendo de esta manera cumplir los objetivos propuestos en la investigación y arribando a un grupo de conclusiones y recomendaciones que en manos de la dirección de la entidad constituye un poderoso instrumento de trabajo. Para todo el proceso investigativo se utilizaron diferentes técnicas tales como: encuestas, entrevistas, revisión de documentos, trabajo en grupo, entre
The present work has as purpose the application of a procedure that allows to measure the weight that possesses the Intellectual Capital in the Central Ronera "Agustín Rodríguez Mena" of the Corporation Cuba Ron, like initial step for a good administration of the knowledge in the company. Firstly is carried out the theoretical foundation, carrying out a deep bibliographical study, being based in particular on the approach of several authors on the topic, being elaborated a conceptual mark that sustains the investigation when being analyzed different concepts it has more than enough administration of the knowledge, technological administration, it negotiates of the intellectual capital as well as their emergence and evolution, defining a vision wide envelope the objective of the investigation. On the other hand was carried out a characterization of the current situation of the Company in question that allowed to know the specificities of the same one it stops then to describe the procedure that taking into account the reality of the Cuban companies and the necessity of having an instrument that allows them to measure the weight that possesses the intellectual capital in the value of the same ones decided to use the one designed for (Acosta, Díaz and Cavada, 2006), for their later implementation in the Central Ronera, allowing this way to complete the objectives proposed in the investigation and arriving to a group of conclusions and recommendations that it constitutes a powerful work instrument in hands of the administration of the entity. For the whole investigative process they were used different technical such as: interview, interviews, revision of documents, and work in group.
The present work has as purpose the application of a procedure that allows to measure the weight that possesses the Intellectual Capital in the Central Ronera "Agustín Rodríguez Mena" of the Corporation Cuba Ron, like initial step for a good administration of the knowledge in the company. Firstly is carried out the theoretical foundation, carrying out a deep bibliographical study, being based in particular on the approach of several authors on the topic, being elaborated a conceptual mark that sustains the investigation when being analyzed different concepts it has more than enough administration of the knowledge, technological administration, it negotiates of the intellectual capital as well as their emergence and evolution, defining a vision wide envelope the objective of the investigation. On the other hand was carried out a characterization of the current situation of the Company in question that allowed to know the specificities of the same one it stops then to describe the procedure that taking into account the reality of the Cuban companies and the necessity of having an instrument that allows them to measure the weight that possesses the intellectual capital in the value of the same ones decided to use the one designed for (Acosta, Díaz and Cavada, 2006), for their later implementation in the Central Ronera, allowing this way to complete the objectives proposed in the investigation and arriving to a group of conclusions and recommendations that it constitutes a powerful work instrument in hands of the administration of the entity. For the whole investigative process they were used different technical such as: interview, interviews, revision of documents, and work in group.