El capital intelectual como activo intangible y su relación en la rentabilidad de las sociedades de la zona de planificación 6 del Ecuador periodo 2013 -2018

Abstract

Abstract: Assets of an intangible nature, as a source of competitive advantage for organizations, are reflected in the knowledge, experience and skills that employees possess. The objective of the research was to analyze intellectual capital as an intangible asset and its relationship in the profitability of companies in planning zone 6 of Ecuador.To obtain results, a data matrix of 325 companies was drawn up, with financial information (Statement of financial position and income statement) for the periods 2013-2018 that was compiled from the Superintendencia de Valores y SegurosA descriptive research with a quantitative approach was applied and descriptive statistics were used for the analysis of the results. To determine the value of intellectual capital, the Value Added Intellectual Coefficient (VAIC) method was used, obtaining as a result that human capital predominates in the study companies and that there is a relationship between intellectual capital and profitability in the study companies.