Management and measurement of Intellectual Capital (intangible assets) in organizations

Abstract

This study refers to the understanding and measurement of Intellectual Capital (IC), a term that is allusive to intangible assets in the field of organization management nowadays. It involves the decomposition of its different dimensions that make it up: Human Capital, Structural Capital and Relational Capital. The subject that is approached from a qualitative methodology based on documentary research from various sources consulted, identifying the dimensions, components and specific variables that must be considered in the content of an IC measurement model (intangibles). The results of this work are not only the understanding of an entire theoretical framework of reference on the subject in question and its measurement mechanisms, which justify the importance and contribution that this class of intangible assets have in the concrete results that can be achieve, but also propose a series of new models or conceptualizations for the management and development of IC in the organizations. Accordingly proposals that aim to contribute to the practical application of the subject matter, but despite their respective scopes as mentioned in the conclusions of the work, can become an automated application (software) that facilitates your daily operation.