El capital intelectual como activo intangible y su relación en la rentabilidad de las sociedades de la zona de planificación 7 del Ecuador, periodo 2013 2018

Abstract

Abstract: Intellectual capital for Ecuadorian companies is of great importance, because it generates economic value to the organization and is given by the skills, abilities, experiences and aptitudes that the employees possess. The purpose of the research was to analyze intellectual capital as an intangible asset and its relationship with the profitability of companies in Ecuador's planning zone 7 from 2013 to 2018. The methodology used was of a descriptive type with a quantitative approach; to create the database, the financial statements found on the web page of the Superintendence of Companies, Securities and Insurance were used. For the calculation of intellectual capital, we applied the Intellectual Value Added Coefficient (VAIC) model to a total of 107 companies, including large, medium, and small. The result was that there is a relationship between intellectual capital and profitability of zone 7 companies.