El capital intelectual como activo intangible y su impacto en la rentabilidad financiera. Caso de estudio Ediloja Cía. Ltda., en el período 2014-2017

Abstract

Abstract:The purpose of this research work is to determine the impact between intellectual capital (CI) as an intangible asset and its components: human capital (HCE), structural capital (SCE) and relational capital (RCE) with the financial return measured through the ROA and ROE indicators of the company Ediloja Cía. Ltda. The study is of descriptive - exploratory type and to obtain an approximation of the value of the intellectual capital the models of the coefficient of intellectual added value (VAIC) for the periods 2014 - 2017 and Skandia for the year 2017 were applied.The results obtained show that human capital is the most important component for Ediloja Cía. Ltda., since it is the main generator of competitive advantages that contribute to the optimization of productivity and generate a corporate value.