Resumo

BORRAS-ATIENZAR, Francisco  e  CAMPOS-CHAURERO, Lisi. The capital intellectual at the companies Cubans. Ing. Ind. [online]. 2018, vol.39, n.1, pp. 56-66. ISSN 1815-5936.

The sustainable development of enterprises, in a world where knowledge has become one of the main productive forces depends largely on the effective management of intellectual capital. However, in practice all intangible assets not receive the same attention, which influences the value creation in organizations. The investigation aimed to make a diagnosis on the management of intellectual capital in Cuban enterprises. They utilized empiric fact-finding methods like the analysis of contents of documents,the questionnaire,the analysis of mail and the case studyapplied 349 companies's sign. The results evidence a better administration of the variables related to human capital and inadequate management of social and environmental factors.

Palavras-chave : intangible assets; intellectual capital; business management; sustainable development; Cuba.

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