Valor del capital intelectual en la empresa Metalpar S.A.S. de la ciudad de Neiva Huila en el año 2020.
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Date
2021
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Publisher
Corporación Universitaria Minuto de Dios
Type
Sistematización de Experiencias
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Acceso Restringido - http://purl.org/coar/access_right/c_16ec
Abstract
En el presente trabajo se determinó el valor del capital intelectual de la empresa Metalpar S.A.S., teniendo en cuenta que la empresa desconoce el valor que le aporta el capital intelectual, que está compuesto por el capital humano, estructural y relacional. Este resultado ayudará a la empresa y a las partes interesadas a tomar decisiones acertadas respecto al manejo del activo intangible y a la manera de cómo mejorar la generación de valor en la organización. La investigación se realizó bajo la metodología de estudio de caso y se utilizó el modelo Navegador Skandia para determinar el valor del capital intelectual; ajustado a las recomendaciones de Haro, quien sugiere que de los 45 indicadores Propuestos por Edvinsson y Malone, se reduzcan a 28 indicadores. Como resultado se determinó que el capital intelectual de la empresa Metalpar S.A.S., es de $10.147.414.198 para el periodo investigado. Como recomendación se sugiere realizar seguimiento y valoración anual para determinar el comportamiento de este activo intangible
In this work, the value of the intellectual capital of Metalpar S.A.S. was determined, taking into account that the company does not know the value of its intellectual capital, which is composed of human, structural and relational capital. This result will help the company and its stakeholders to make the right decisions regarding the management of intangible assets and how to improve the generation of value in the organization. The research was conducted under the case study methodology and the Skandia Navigator model was used to determine the value of intellectual capital; adjusted to Haro's recommendations, who suggests that the 45 indicators proposed by Edvinsson, and Malone be reduced to 28 indicators. As a result, it was determined that the intellectual capital of Metalpar S.A.S. is $10,147,414,198 for the period investigated. As a recommendation, it is suggested to perform annual follow-up and valuation to determine the behavior of this intangible asset.
In this work, the value of the intellectual capital of Metalpar S.A.S. was determined, taking into account that the company does not know the value of its intellectual capital, which is composed of human, structural and relational capital. This result will help the company and its stakeholders to make the right decisions regarding the management of intangible assets and how to improve the generation of value in the organization. The research was conducted under the case study methodology and the Skandia Navigator model was used to determine the value of intellectual capital; adjusted to Haro's recommendations, who suggests that the 45 indicators proposed by Edvinsson, and Malone be reduced to 28 indicators. As a result, it was determined that the intellectual capital of Metalpar S.A.S. is $10,147,414,198 for the period investigated. As a recommendation, it is suggested to perform annual follow-up and valuation to determine the behavior of this intangible asset.
Description
Estimar el valor del Capital intelectual de la Empresa Metalpar S.A.S de la ciudad de Neiva Huila para el año 2020.
Keywords
Capital Intelectual, Capital Humano, Capital Estructural, Capital Relacional, Navegador Skandia, Intellectual Capital, Human Capital, Structural Capital, Relational Capital, Skandia Navigator