Introduction:

Intellectual capital valuation as intangible asset has earned relevance in organizations by converting in a competitive advantage source. In correspondence, at present work a intangible assets valuation with the implementation of an intellectual capital model is carried out in the “Ronera Central Agustín Rodríguez Mena”, by keeping in mind its importance in value and competitiveness generation.

Objective:

To establish an intellectual capital model in the “Ronera Central Agustín Rodriguez Mena” that allows intangible resources measurement and management.

Materials and Methods:

Intangible assets owned by the organization are previously identified, considering the different organization capitals for its measurement. An intellectual capital model based on the three classical capitals, human, structural and relations are established.

Results and Discussion:

With the application of intellectual capital model, intangible assets classification in this company is carried out, in order to effectively detect and manage these assets whose performance crucially determines the viability, development and preservation of competitive advantages, positioning and the sustainable organization growth.

Conclusions:

Intangible assets opportune identification and management constitute a key element in value generation, producing competitive advantages that result into benefits, and must be reflected in company value.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )