DEVELOPMENT OF INTELLECTUAL CAPITAL IN SMALL
DOI:
https://doi.org/10.21501/2500-669X.2155Keywords:
intellectual capital, development, measurement, SMEs.Abstract
Measuring Intellectual Capital, it has taken great value in organizations, considering it a strategic indicator, therefore it seeks to identify the elements for the promotion of Intellectual Capital in Small and Medium Enterprises (SMEs), contributing to its improvement and continuous transformation, in achieving competitive advantages. The focus was quantitative descriptive, non-experimental design, field, and high reliability validated questionnaire applied to twenty (21) managers. It shows that knowledge of employees must relate to tangible assets of the company for its financial results reflected positively, however, it does not have mechanisms to assess their productivity, although they are aware that generates profits by measuring the returns attributable to the human effort.
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