Capital intelectual y su relación con el rendimiento financiero de las empresas relacionadas a actividades profesionales, científicas y técnicas de la provincia de Loja de Ecuador. Año 2019.

Abstract

Abstract: This research work determines the relationship between intellectual capital and the financial performance of companies related to professional, scientific and technical activities in the Loja province of Ecuador in 2019. The research was of descriptive type with a quantitative approach, being the design of the research non-experimental transversal, the survey was used as a research technique, applied to 48 managers of the companies under study. The results showed that the investigated companies consider important the elements of human capital such as: professional competence, sense of relevance and commitment, learning capacity and leadership ability; structural capital: organizational culture, processes and infrastructure and technology; of relational capital: internal and external relations, cooperation and association; In addition, a relationship between intellectual capital and financial performance was determined, which allows companies to operate with great advantage, growth and economic sustainability.