Intellectual capital prospective: comprehensive control panel as generator of enterprise value

Abstract

This research aimed to conceptualize intellectual capital as a generator of business value, from a prospective view; Based on the approaches of Kaplan, R. and Norton, D. (2002), Thompson and Strickland (2001), Steward (1997), Bueno y col (2002), Edvinsson and Malone (2002), among other authors recognized for their contributions in The study of the variable in study This study is considered of documentary type, under a qualitative approach, within the framework of a theoretical and conceptual revision. The analytical-documentary method was used, allowing the identification of aspects of both study events. Documentary and electronic documentary sources are used as data collection techniques. According to the theoretical approaches presented in the research it can be asserted that intellectual capital has become the fundamental pillar of the philosophy of value creation. However, its management should not be understood as an end in itself, but as an additional tool of the value creation process. In this sense, the competitive environment in which the companies are currently developing are beginning to demand the presence of productive processes and organizers who travel not only to the optimization of resources shown through financial indexes but also, Financial instruments that measure the activities that produce intangible assets; Within this scope is located the integral scorecard, being a tool that provides executives of companies, a broad framework where the vision and business strategy, expressed in a coherent set of performance indicators, A Through four basic measurement perspectives: financial, internal processes, customers and training and growth.