Modelo de medición de capital intelectual para las MiPymes de la economía naranja en el departamento del Atlántico
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Fecha
2020
Autores
Castilla Martínez, Ingrid
Zapata Pérez, Elizabeth
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Editor
Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La necesidad de valorar y cuantificar los recursos basados en conocimiento, se remonta a los años 80 cuando el Capital Intelectual empezó a surgir con fuerza, a principios de la pasada década de los noventa viene evolucionado con el firme propósito de lograr medir el valor de los intangibles de las empresas. Esta investigación se centró en la proposición del diseño de un modelo de medición del Capital Intelectual aplicable a las características particulares de las Mipymes de la economía naranja del departamento del Atlántico, al considerar que, en la era del conocimiento, la economía creciente, demandante, exigente y competida, obliga a las organizaciones a estar en constante búsqueda de ventajas competitivas; estas, en la actualidad, no solo tienen los enfoques tradicionales de calidad de bienes y servicios, mejor precio, oportunidad, durabilidad, etc., sino que, también se enfocan en los conocimientos y en las experiencias adquiridas a través de la trayectoria empresarial y que, en muchas ocasiones, priman sobre las ventajas que logran ser tangibles a la economía empresarial y personal. El análisis de la información obtenida permitió proponer un modelo de medición de Capital Intelectual aplicables a las Mipymes de la economía naranja del Atlántico, porque considera elementos relevantes en la caracterización de los componentes, indicadores y la estrategia corporativa que integran el modelo propuesto; componentes que por su pertinencia lo perfilan como un modelo flexible, abierto, capaz de valorar el Capital Intelectual y acercar el valor de la empresa a su valor real de mercado.
The need to value and quantify knowledge-based resources dates back to the 80s when Intellectual Capital began to emerge strongly, at the beginning of the last decade of the nineties it has evolved with the firm purpose of measuring the value of the intangibles of companies. This research focused on the proposal of the design of an Intellectual Capital measurement model applicable to the particular characteristics of Mipymes in the orange economy of the Atlantic department, considering that, in the age of knowledge, the growing, demanding economy, demanding and competitive, it forces organizations to be in constant search of competitive advantages; These, at present, not only have the traditional approaches of quality of goods and services, better price, opportunity, durability, etc., but they also focus on the knowledge and experiences acquired through the business trajectory and that , on many occasions, prevail over the advantages that manage to be tangible to the business and personal economy. The analysis of the information obtained allowed to propose a model for measuring Intellectual Capital applicable to Mipymes in the Atlantic orange economy, because it considers relevant elements in the characterization of the components, indicators and corporate strategy that make up the proposed model; components that, due to their relevance, make it a flexible, open model capable of valuing Intellectual Capital and bringing the value of the company closer to its real market value.
The need to value and quantify knowledge-based resources dates back to the 80s when Intellectual Capital began to emerge strongly, at the beginning of the last decade of the nineties it has evolved with the firm purpose of measuring the value of the intangibles of companies. This research focused on the proposal of the design of an Intellectual Capital measurement model applicable to the particular characteristics of Mipymes in the orange economy of the Atlantic department, considering that, in the age of knowledge, the growing, demanding economy, demanding and competitive, it forces organizations to be in constant search of competitive advantages; These, at present, not only have the traditional approaches of quality of goods and services, better price, opportunity, durability, etc., but they also focus on the knowledge and experiences acquired through the business trajectory and that , on many occasions, prevail over the advantages that manage to be tangible to the business and personal economy. The analysis of the information obtained allowed to propose a model for measuring Intellectual Capital applicable to Mipymes in the Atlantic orange economy, because it considers relevant elements in the characterization of the components, indicators and corporate strategy that make up the proposed model; components that, due to their relevance, make it a flexible, open model capable of valuing Intellectual Capital and bringing the value of the company closer to its real market value.
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Palabras clave
Modelos de medición, Capital intelectual, Economía naranja, Measurement models, Intellectual capital, Orange economy