Abstract

MARTINEZ BLANCO, Dayné. Identification, Measuring and Accounting Exposition of the Intellectual Capital in Varona Stainless Metal-Mechanical Enterprise. Cofin [online]. 2016, vol.10, n.2, pp. 304-322. ISSN 2073-6061.

The value of the intangible resources as knowledge, skills and other components which take part of the intellectual capital are very important for enterprises due to their usefulness and their dynamic character as a creating-value resource and generator of competitive advantages. These advantages are represented by human, organizational, relational, social and environmental a factor that, due to the wave of technological and professional advance, causes a greater competitiveness. In Cuba it has been necessary to create a model which adapts better to the enterprises? situation for the administration to take more reliable and efficient decisions. The aim of this paper is to apply an identification, measuring and accountable model of the intellectual capital in the Varona Stainless Metal-Mechanical Enterprise for achieving a greater efficiency of the intangible resources in the future.

Keywords : assets; structural capital; human capital; relational capital; social capital; intellectual coefficient; intangible resources.

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