Intellectual Capital and the Generation of Value in the Technology Sector
The intellectual capital is a key factor within the company, its correct management drives the generation of value and the creation of competitive advantages, its analysis and incorporation into the financial figures are necessary in order to make correct decisions. This investigation uses the simpl...
| Autores: | , |
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | México |
| Recursos: | UNIVERSIDAD AUTÓNOMA METROPOLITANA |
| Repositorio: | Denarius |
| Idioma: | español |
| OAI Identifier: | oai:denarius.izt.uam.mx:article/452 |
| Acesso em linha: | https://denarius.izt.uam.mx/index.php/denarius/article/view/452 |
| Access Level: | acceso abierto |
| Palavra-chave: | Value creation intellectual capital EVA VAIC Skandia technology sector Capital intelectual sector tecnológico |
| Resumo: | The intellectual capital is a key factor within the company, its correct management drives the generation of value and the creation of competitive advantages, its analysis and incorporation into the financial figures are necessary in order to make correct decisions. This investigation uses the simplest case method, it collects data from an important company in the technology sector, Samsung Electronics. A mixed-type investigation with correlational scope is conducted, using the Skandia, VAIC (Value Added Intellectual Coefficient) and EVA (Economic, Value, Added) models. The main findings allowed to determine that it is possible to calculate the monetary value of intellectual capital using the Skandia model and there is an important relationship between the intellectual capital value and the company value calculated with EVA which demonstrates the correctly managing intellectual capital is important to generate value in the company. Likewise, there is a relationship between intellectual capital value and the VAIC which implies the need to correctly manage intellectual capital to obtain efficiency in its use. |
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