El capital intelectual como activo intangible y su impacto en la rentabilidad financiera. Caso Universidad Técnica Particular de Loja en el periodo 2014-2017

Abstract

Abstract:The present investigation have as object is to determine the impact between intellectual capital (CI) as an intangible asset and its components (human capital, structural capital and relational capital) with financial profitability (ROA and ROE) of the Universidad Técnica Particular de Loja. The methodology used is descriptive - exploratory, using a mixed method (quantitative and qualitative).To obtain an approximate IC value, two models were used: coefficient of intellectual added value (VAIC) and SKANDIA. The results show that the Higher Education Institution takes advantage of the human capital of the teaching staff to obtain competitive advantages, from creating a corporate value based on experience and knowledge, considering that the higher the value obtained from the VAIC, it will have greater influence on the ROA.