Resumen

GUTIERREZ BUGALLO, Magaly  y  PEREZ MORFI, Deborah. Procedure for the Management of Intellectual Capital Aimed at Enhance Innovation in a Software Company. Econ. y Desarrollo [online]. 2022, vol.166, n.2  Epub 15-Dic-2022. ISSN 0252-8584.

The article systematized the main elements that characterize intellectual capital and its link with innovation. It proposed a procedure for managing intellectual capital, aimed at promoting innovation in the Applications, Technologies and Systems Company, based on the particularities that define the software industry sector. The stages that conform it, the methodological bases on which it is based, as well as the methods, the techniques to be used and the results to be achieved in each one of them were described. Finally, the expert consultation method was applied to validate the content of the procedure and very favorable values were achieved.

Palabras clave : structural capital; human capital; relational capital; indicators; innovation.

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