<?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>2306-9155</journal-id>
<journal-title><![CDATA[Retos de la Dirección]]></journal-title>
<abbrev-journal-title><![CDATA[Rev retos]]></abbrev-journal-title>
<issn>2306-9155</issn>
<publisher>
<publisher-name><![CDATA[Centro de Estudios de Dirección Empresarial Territorial de la Universidad de Camagüey Ignacio Agramonte Loynaz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2306-91552020000100310</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Indicadores de gestión del capital intelectual para la banca comercial cubana]]></article-title>
<article-title xml:lang="en"><![CDATA[Indicators of Intellectual Capital Management for Cuban Commercial Banking]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gálvez Fernández]]></surname>
<given-names><![CDATA[Anisabel Regla]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Borras Atienzar]]></surname>
<given-names><![CDATA[Francisco]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Abadía Lugo]]></surname>
<given-names><![CDATA[José Ramón]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Camagüey Dirección de Relaciones Internacionales ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de La Habana Centro de Estudio de la Economía Cubana ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2020</year>
</pub-date>
<volume>14</volume>
<numero>1</numero>
<fpage>310</fpage>
<lpage>336</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2306-91552020000100310&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2306-91552020000100310&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2306-91552020000100310&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN  Objetivo:  Elaborar indicadores para la medición de la gestión del capital intelectual, contextualizados en los bancos comerciales cubanos.  Métodos:  Se aplicó la metodología del enfoque del marco lógico, consistente en la definición de momentos y pasos que, con una secuencia lógica, posibilitó el diseño de los indicadores de medición de la gestión del capital intelectual para este sector. Se aplicaron métodos estadísticos matemáticos, empíricos experimentales, criterio de expertos y análisis de contenido.  Principales resultados:  Dotar al sector bancario cubano de un sistema de indicadores contextualizado en sus tendencias actuales de desarrollo y en correspondencia con las prácticas internacionales.  Conclusiones: Se propusieron 58 indicadores (30 cuantitativos y 28 cualitativos); de estos los expertos dejaron 55, donde -a pesar de que el capital intelectual tiende a confundirse (por su carácter netamente intangible) con el capital humano-, el componente capital estructural posee la mayor cantidad de indicadores. Se reafirma así la tendencia de la banca hacia la calidad y diversificación de los procesos y productos bancarios, potenciados a través de innovación de excelencia.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT  Objective:  To establish indicators of intellectual capital management in the framework of Cuban commercial banking.  Methods:  The methodology of logical approach, consisting in the definition of moments and steps, guaranteed the design of indicators to measure management of intellectual capital in that sector. Besides, mathematical and statistical methods were applied, along with experimental empirical methods, expert criteria, and content analysis.  Main results:  To provide the Cuban banking sector with a system of indicators customized to the current development trends, in keeping with international practice.  Conclusions: From the total number of 58 indicators (30 quantitative and 28 qualitative), 55 were finally selected. Although the intellectual capital tends to mix (due to its basically intangible character) with human capital, the structural capital component comprised most indicators. This study corroborated the banking trend toward quality and diversification of deep processes and banking products, fostered through innovation of excellence.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[capital intelectual]]></kwd>
<kwd lng="es"><![CDATA[indicadores]]></kwd>
<kwd lng="es"><![CDATA[banca comercial]]></kwd>
<kwd lng="es"><![CDATA[tendencias.]]></kwd>
<kwd lng="en"><![CDATA[intellectual capital]]></kwd>
<kwd lng="en"><![CDATA[indicators]]></kwd>
<kwd lng="en"><![CDATA[commercial banking]]></kwd>
<kwd lng="en"><![CDATA[trends.]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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