THE DESIGN OF A MODEL FOR THE INTELLECTUAL CAPITAL MEASUREMENTIN MANUFACTURING COMPANIES IN PERU

• Autor: García Zapata, Teonila
• Formato: artículo
• Fecha de Publicación: 2005
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revista UNMSM - Industrial Data
• Lenguaje: español
• OAI Identifier: oai:ojs.csi.unmsm:article/6182
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/6182
• Nivel de acceso: acceso abierto
• Materia: Intellectual capital measurement; Intellectual capital management; Design of the measurement model.; Medición del capital intelectual; Gestión del capital intelectual; Diseño del modelo de medición.

The Model for the intellectual capital measurement in a manufacturing company in Peru has an important value for being the key element to know the structure of the intangible assets of the company and its capability to generate value. The creation of value does not depend on physical assets only, but increasingly on intangible assets. That is why the indicators of the intellectual capital are being identified and built, so that the model guarantees, that the results to be obtained are acceptable and credible.