A case study of control strategy based on intellectual capital management

Determining and managing intellectual capital has become a key objective in organisations in order to ascertain its value and gain competitive advantages. In this paper, we develop a tool used on a sample of companies that makes possible to estimate, predict and manage this capital. We started with...

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Detalles Bibliográficos
Autores: Nevado Peña, Domingo, López Ruiz, Víctor Raúl, Alfaro Navarro, José Luis
Tipo de recurso: artículo
Fecha de publicación:2012
País:España
Institución:Universidad de Castilla-La Mancha
Repositorio:RUIdeRA. Repositorio Institucional de la UCLM
OAI Identifier:oai:ruidera.uclm.es:10578/35653
Acceso en línea:https://hdl.handle.net/10578/35653
Access Level:acceso abierto
Palabra clave:Intangible
Intellectual capital
Management
Measurement
Strategic planning
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spelling A case study of control strategy based on intellectual capital managementNevado Peña, DomingoLópez Ruiz, Víctor RaúlAlfaro Navarro, José LuisIntangibleIntellectual capitalManagementMeasurementStrategic planningDetermining and managing intellectual capital has become a key objective in organisations in order to ascertain its value and gain competitive advantages. In this paper, we develop a tool used on a sample of companies that makes possible to estimate, predict and manage this capital. We started with a disaggregated model of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations with little information. In addition, the paper provides insight into the structure of future intellectual capital, thereby making it possible to consider balance strategies.Academic Journals202420242012info:eu-repo/semantics/articleapplication/pdfapplication/pdfhttps://hdl.handle.net/10578/35653reponame:RUIdeRA. Repositorio Institucional de la UCLMinstname:Universidad de Castilla-La ManchaInglésinfo:eu-repo/semantics/openAccessoai:ruidera.uclm.es:10578/356532026-05-27T07:36:41Z
dc.title.none.fl_str_mv A case study of control strategy based on intellectual capital management
title A case study of control strategy based on intellectual capital management
spellingShingle A case study of control strategy based on intellectual capital management
Nevado Peña, Domingo
Intangible
Intellectual capital
Management
Measurement
Strategic planning
title_short A case study of control strategy based on intellectual capital management
title_full A case study of control strategy based on intellectual capital management
title_fullStr A case study of control strategy based on intellectual capital management
title_full_unstemmed A case study of control strategy based on intellectual capital management
title_sort A case study of control strategy based on intellectual capital management
dc.creator.none.fl_str_mv Nevado Peña, Domingo
López Ruiz, Víctor Raúl
Alfaro Navarro, José Luis
author Nevado Peña, Domingo
author_facet Nevado Peña, Domingo
López Ruiz, Víctor Raúl
Alfaro Navarro, José Luis
author_role author
author2 López Ruiz, Víctor Raúl
Alfaro Navarro, José Luis
author2_role author
author
dc.subject.none.fl_str_mv Intangible
Intellectual capital
Management
Measurement
Strategic planning
topic Intangible
Intellectual capital
Management
Measurement
Strategic planning
description Determining and managing intellectual capital has become a key objective in organisations in order to ascertain its value and gain competitive advantages. In this paper, we develop a tool used on a sample of companies that makes possible to estimate, predict and manage this capital. We started with a disaggregated model of intellectual capital and used subjective and objective indicators to measure its components. Then, for valuation purposes, we considered this capital to be obtained from the difference between market and book value. We built a tool with qualitative and quantitative information that provides new indicators and measures of intangible control. The results provided a prototype model that facilitates dynamic strategic analysis, making it possible to perform strategic simulations with little information. In addition, the paper provides insight into the structure of future intellectual capital, thereby making it possible to consider balance strategies.
publishDate 2012
dc.date.none.fl_str_mv 2012
2024
2024
dc.type.none.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.none.fl_str_mv https://hdl.handle.net/10578/35653
url https://hdl.handle.net/10578/35653
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Academic Journals
publisher.none.fl_str_mv Academic Journals
dc.source.none.fl_str_mv reponame:RUIdeRA. Repositorio Institucional de la UCLM
instname:Universidad de Castilla-La Mancha
instname_str Universidad de Castilla-La Mancha
reponame_str RUIdeRA. Repositorio Institucional de la UCLM
collection RUIdeRA. Repositorio Institucional de la UCLM
repository.name.fl_str_mv
repository.mail.fl_str_mv
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