Resumen

MONAGAS-DOCASAL, Marusia. Methodological procedure for measuring intellectual capital in hotel companies. Ing. Ind. [online]. 2013, vol.34, n.1, pp. 50-63. ISSN 1815-5936.

This paper presents a procedure for measuring and assessing intellectual capital in hotel companies. It covers all aspects that need to be considered by managers in order to achieve positive results. The theoretical foundations of the procedure and its concept scheme derive from the identification of a system of principles. The procedure is structured in 3 different stages: Diagnosis, Instrumentation and Execution.

Palabras clave : procedure; intellectual capital; indicators.

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