<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2223-4861</journal-id>
<journal-title><![CDATA[Centro Azúcar]]></journal-title>
<abbrev-journal-title><![CDATA[cen. az.]]></abbrev-journal-title>
<issn>2223-4861</issn>
<publisher>
<publisher-name><![CDATA[Editorial Feijóo]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2223-48612020000300106</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[GESTIÓN DE LOS INTANGIBLES A PARTIR DE UN MODELO DE CAPITAL INTELECTUAL EN LA RONERA CENTRAL]]></article-title>
<article-title xml:lang="en"><![CDATA[INTANGIBLES MANAGMENT FROM AN INTELLECTUAL CAPITAL MODEL IN CENTRAL RONERA]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Guzmán Villavicencio]]></surname>
<given-names><![CDATA[Mayra]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Martí Marcelo]]></surname>
<given-names><![CDATA[César Augusto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Morales Zamora]]></surname>
<given-names><![CDATA[Marlen]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González Suárez]]></surname>
<given-names><![CDATA[Erenio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Corporación Cuba Ron S.A. Ronera Central Agustín Díaz Mena ]]></institution>
<addr-line><![CDATA[Santo Domingo Villa Clara]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Central &#8220;Marta Abreu&#8221; de Las Villas Facultad de Química y Farmacia Departamento de Ingeniería Química]]></institution>
<addr-line><![CDATA[Santa Clara Villa Clara]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2020</year>
</pub-date>
<volume>47</volume>
<numero>3</numero>
<fpage>106</fpage>
<lpage>117</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2223-48612020000300106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2223-48612020000300106&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2223-48612020000300106&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN  Introducción: La valorización del capital intelectual como activo intangible ha ganado relevancia en las organizaciones convirtiéndose en fuente de ventaja competitiva. En correspondencia con ello, en el presente trabajo se realiza una valoración de los activos intangibles a partir de la implementación de un modelo de capital intelectual en la &#8220;Ronera Central Agustín Rodríguez Mena&#8221;, teniendo en cuenta la importancia de su gestión como activo para la generación de valor y competitividad.  Objetivo: Establecer un modelo de capital intelectual en la &#8220;Ronera Central Agustín Rodríguez Mena&#8221; que permita la medición y la gestión de los recursos intangibles.  Materiales y Métodos: Se identifican previamente los activos intangibles que posee la organización, contemplando los diferentes capitales que integran la misma. Se establece un modelo de capital intelectual basado en los tres capitales clásicos: humano, estructural y relacional.  Resultados y Discusión: Con la aplicación del modelo de capital intelectual se realiza la clasificación de los activos intangibles en la empresa, de manera que permita detectar y gestionar efectivamente estos activos cuyo desempeño determinan de manera crucial la viabilidad, el desarrollo y preservación de ventajas competitivas, el posicionamiento y el crecimiento sustentable de la organización.  Conclusiones: La oportuna identificación y gestión de los activos intangibles constituyen un elemento clave en la generación de valor creando ventajas competitivas que se traducen en beneficios, y deben reflejarse en el valor de la empresa.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT  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 &#8220;Ronera Central Agustín Rodríguez Mena&#8221;, by keeping in mind its importance in value and competitiveness generation.  Objective: To establish an intellectual capital model in the &#8220;Ronera Central Agustín Rodriguez Mena&#8221; 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[capital intelectual]]></kwd>
<kwd lng="es"><![CDATA[conocimiento]]></kwd>
<kwd lng="es"><![CDATA[intangibles]]></kwd>
<kwd lng="es"><![CDATA[modelo]]></kwd>
<kwd lng="en"><![CDATA[Intellectual capital]]></kwd>
<kwd lng="en"><![CDATA[knowledge]]></kwd>
<kwd lng="en"><![CDATA[intangibles]]></kwd>
<kwd lng="en"><![CDATA[model]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Arango]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Gil]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<source><![CDATA[Aspectos Prácticos de la Gestión del Conocimiento y la innovación aplicada a las empresas]]></source>
<year>2007</year>
<page-range>25-84</page-range><publisher-loc><![CDATA[Medellín ]]></publisher-loc>
<publisher-name><![CDATA[Universidad Nacional de Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bakhsha]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Afrazeh]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Esfahanipour]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Identifying the Variables of Intellectual Capital and Its Dimensions with the Approach of Structural Equations in the Educational Technology of Iran]]></article-title>
<source><![CDATA[Eurasia Journal of Mathematics, Science and Technology Education]]></source>
<year>2018</year>
<volume>14</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1663-16882</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bontis]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<source><![CDATA[There&#8217;s a Price on your Head: Managing Intellectual Capital Strategically]]></source>
<year>1996</year>
<page-range>40-7</page-range><publisher-name><![CDATA[Business Quarterly]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brooking]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[El Capital Intelectual]]></source>
<year>1997</year>
<page-range>104-6</page-range><publisher-loc><![CDATA[Paidos, Barcelona ]]></publisher-loc>
<publisher-name><![CDATA[Paidós Ibérica S.A.]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bueno]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelo Intellectus: Medición y Gestión del Capital Intelectual]]></article-title>
<collab>Cic</collab>
<source><![CDATA[Documento Intellectus]]></source>
<year>2003</year>
<numero>5</numero>
<issue>5</issue>
<page-range>9-33</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[CIC-IADE (UAM)]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cuéllar]]></surname>
<given-names><![CDATA[D.L.]]></given-names>
</name>
<name>
<surname><![CDATA[Castro]]></surname>
<given-names><![CDATA[V.H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Contabilidad un enfoque práctico]]></source>
<year>2012</year>
<page-range>1-122</page-range><publisher-loc><![CDATA[Colombia ]]></publisher-loc>
<publisher-name><![CDATA[Ediciones Alfaomega]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Edvinsson]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Malone]]></surname>
<given-names><![CDATA[M.S.]]></given-names>
</name>
</person-group>
<source><![CDATA[Intellectual capital: realizing your company&#8217;s true value by finding its Hidden Brainpower]]></source>
<year>1997</year>
<page-range>18-20</page-range><publisher-loc><![CDATA[New York ]]></publisher-loc>
<publisher-name><![CDATA[HarperBusiness]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Edvinsson]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Malone]]></surname>
<given-names><![CDATA[M.S.]]></given-names>
</name>
</person-group>
<source><![CDATA[Capital intelectual: descobrindo o valor real de sua empresa pela identificação de seus valores internos]]></source>
<year>1998</year>
<page-range>50-162</page-range><publisher-loc><![CDATA[São Paulo ]]></publisher-loc>
<publisher-name><![CDATA[Ed. Makron Books]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<collab>Euroforum</collab>
<source><![CDATA[Medición del capital intelectual: Modelo Intelect]]></source>
<year>1998</year>
<page-range>9-47</page-range><publisher-loc><![CDATA[Madrid ]]></publisher-loc>
<publisher-name><![CDATA[I.U. Euroforum Escorial]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Farah]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Abouzeid]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The impact of intellectual capital on performance: Evidence from the public sector]]></article-title>
<source><![CDATA[Knowledge Management &amp; E-Learning: An International Journal]]></source>
<year>2017</year>
<volume>9</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>225-38</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Kaplan]]></surname>
<given-names><![CDATA[R.S.]]></given-names>
</name>
<name>
<surname><![CDATA[Norton]]></surname>
<given-names><![CDATA[D.P.]]></given-names>
</name>
</person-group>
<source><![CDATA[The Balanced Scorecard]]></source>
<year>1996</year>
<publisher-loc><![CDATA[Boston, MA ]]></publisher-loc>
<publisher-name><![CDATA[Harvard Business School Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[López]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Vázquez]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La importancia de gestionar el valor que no se ve]]></article-title>
<source><![CDATA[Harvard Business Review]]></source>
<year>2002</year>
<volume>49</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>32-44</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Maldonado]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[M.D.]]></given-names>
</name>
<name>
<surname><![CDATA[García]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestión del conocimiento y crecimiento en la Pyme manufacturera de Aguascalientes, México]]></article-title>
<source><![CDATA[Cuadernos de Administración]]></source>
<year>2012</year>
<volume>28</volume>
<numero>47</numero>
<issue>47</issue>
<page-range>25-35</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Petrash]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestión de los activos intelectuales, Rentabilizar el capital intelectual]]></article-title>
<source><![CDATA[Técnicas para optimizar el valor de la organización]]></source>
<year>2001</year>
<page-range>41-52</page-range><publisher-loc><![CDATA[Barcelona ]]></publisher-loc>
<publisher-name><![CDATA[Ediciones Paidós Empresa]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ramírez]]></surname>
<given-names><![CDATA[I.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Maruyama]]></surname>
<given-names><![CDATA[U.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Capital management and measuring intangible assets for public organizations, revisiting the literature]]></article-title>
<source><![CDATA[Independent Journal of Management &amp; Production]]></source>
<year>2017</year>
<volume>8</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>34-48</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Roos]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Roos]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Dragonetti]]></surname>
<given-names><![CDATA[N.C.]]></given-names>
</name>
<name>
<surname><![CDATA[Edvinsson]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<source><![CDATA[Capital intelectual: el valor intangible de la empresa]]></source>
<year>2001</year>
<page-range>52-66</page-range><publisher-loc><![CDATA[Barcelona ]]></publisher-loc>
<publisher-name><![CDATA[Ediciones Paidós Ibérica, S.A.]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[A.J.]]></given-names>
</name>
<name>
<surname><![CDATA[Melián]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Hormiga]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El concepto de Capital intelectual y sus dimensiones]]></article-title>
<source><![CDATA[Investigaciones Europeas de Dirección y Economía de la Empresa]]></source>
<year>2007</year>
<volume>13</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>97-111</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sinisterra]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Henao]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Contabilidad sistema de información para las organizaciones]]></source>
<year>2011</year>
<edition>Quinta edición</edition>
<page-range>1-219</page-range><publisher-loc><![CDATA[Colombia ]]></publisher-loc>
<publisher-name><![CDATA[Editorial Mc Graw Hill]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sveiby]]></surname>
<given-names><![CDATA[K-E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Intangible Assets Monitor]]></article-title>
<source><![CDATA[Journal of Human Resource Costing and Accounting]]></source>
<year>1997</year>
<volume>2</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>73-97</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vallejo-Alonso]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[García-Merino]]></surname>
<given-names><![CDATA[J.D.]]></given-names>
</name>
<name>
<surname><![CDATA[Arregui-Ayastuy]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Motivos para la valoración financiera de intangibles y desempeño empresarial en pymes]]></article-title>
<source><![CDATA[Innovar]]></source>
<year>2013</year>
<volume>25</volume>
<numero>56</numero>
<issue>56</issue>
<page-range>113-28</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vaz]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Seling]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Viegas]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A proposal of intellectual capital maturity model (ICMM) evaluation]]></article-title>
<source><![CDATA[Journal of Intellectual Capital]]></source>
<year>2019</year>
<volume>2</volume>
<numero>20</numero>
<issue>20</issue>
<page-range>208-34</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vigorena]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Capital intelectual. Raíces ocultas del valor de las empresas]]></article-title>
<source><![CDATA[Pharos]]></source>
<year>2004</year>
<volume>11</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>51-65</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Villegas]]></surname>
<given-names><![CDATA[E.V.]]></given-names>
</name>
<name>
<surname><![CDATA[Hernández]]></surname>
<given-names><![CDATA[M.A.]]></given-names>
</name>
<name>
<surname><![CDATA[Salazar]]></surname>
<given-names><![CDATA[B.C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La medición del capital intelectual y su impacto en el rendimiento financiero en empresas del sector industrial en México]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2017</year>
<volume>62</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>184-206</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
