Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarial

dialnet-ar-18-ART0001235705

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SAPIENTIAE, ISSN 2183-5063, Vol. 2, Nº. 1, 2016 (Ejemplar dedicado a: JULHO-DEZEMBRO 2016), pags. 65-80

Spanish

intellectual capital
prospective vision
value creation
balanced scorecard
capital intelectual
visión prospectiva
creación de valor
cuadro de mando integral
Capital intelectual
Visão prospectiva
Criação de valor
Quadro de mando integral

intellectual capital
prospective vision
value creation
balanced scorecard
capital intelectual
visión prospectiva
creación de valor
cuadro de mando integral
Capital intelectual
Visão prospectiva
Criação de valor
Quadro de mando integral
Bríñez, Moisés
González, Abraham
Romero, Vanessa
Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarial

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.

Article

Bríñez, Moisés
González, Abraham
Romero, Vanessa

Bríñez, Moisés
González, Abraham
Romero, Vanessa

Bríñez, Moisés

Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarial

Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarial

Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarial

Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarial

Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarial

prospectiva del capital intelectual: cuadro de mando integral como generador de valor empresarial

2016

https://dialnet.unirioja.es/servlet/oaiart?codigo=6207155

1709746455757979648

dialnet-ar-18-ART00012357052017-12-14Prospectiva del capital intelectual: Cuadro de mando integral como generador de valor empresarialBríñez, MoisésGonzález, AbrahamRomero, Vanessaintellectual capitalprospective visionvalue creationbalanced scorecardcapital intelectualvisión prospectivacreación de valorcuadro de mando integralCapital intelectualVisão prospectivaCriação de valorQuadro de mando integralThis 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.Esta investigación tuvo como objetivo conceptualizar el capital intelectual, definiendo el cuadro de mando integral como generador de valor empresarial, desde una visión prospectiva; apoyado en los planteamientos de Kaplan y Norton (2002), Steward (1997), Bueno y col (2002),Edvinsson y Malone (2002), entre otros. Este estudio se consideró de tipo documental, bajo un enfoque cualitativo, en el marco de una revisión teórica y conceptual. Se utilizó el método analítico-documental, permitiendo identificar aspectos relevantes de ambos eventos de estudio. Como técnicas de recolección de datos se utilizaron fuentes secundarias documentales de tipo impreso y electrónico. De acuerdo a las aproximaciones teóricas expuestas en esta investigación se puede aseverar que el capital intelectual se ha convertido en el pilar fundamental de la filosofía de la creación de valor. En tal sentido, el entorno competitivo donde se desenvuelven actualmente las empresas comienza a exigir la presencia de procesos productivos y organizacionales que recorran, no sólo el camino de la optimización de los recursos mostrados a través de índices financieros, sino también, centrados en indicadores no financieros que permitan medir las actividades que producen activos intangibles; dentro de este ámbito se ubica el cuadro de mando integral, siendo una herramienta que proporciona a los ejecutivos de las empresas, un amplio marco donde se traduce la visión y la estrategia de sus negocios, expresado en un conjunto coherente de indicadores de actuación, planteados a través de cuatro perspectivas básicas de medición: financiera, de procesos internos, la del cliente y la de formación y crecimiento.Esta investigação teve como objectivo conceptualizar o capital intelectual, definindo o quadro de mando integral como gerador de valor empresarial, desde uma visão prospectiva, apoiado nos fundamentos de Kaplan e Norton (2002), Steward (1997), Bueno e col (2002), Edvinsson e Malone (2002), entre outros. Neste estudo, considerou-se o tipo documental, sob um enfoque qualitativo, no âmbito de uma revisão teórica e conceptual. Utilizou-se o método analítico-documental, permitindo, deste modo, identificar os aspectos relevantes de ambas perspectivas de estudo. Como técnicas de recolha de dados, utilizaram-se fontes secundárias documentais de tipo impresso e electrónico. De acordo as aproximações teóricas expostas nessa investigação, pode asegurar-se que o capital intelectual se tem convertido no pilar fundamental da filosofia da criação de valor. Neste sentido, o entorno competitivo, onde se desenvolvem actualmente as empresas, começa a exigir a presença de processos productivos e organizacionais que recorram, não só ao caminho da optimização dos recursos mostrados através de índices financeiros, como também centrados nos indicadores não financeiros que permitem medir as actividades que produzem activos intangíveis. Dentro deste ámbito, localiza-se o quadro de mando integral, sendo uma ferramenta que proporciona aos executivos das empresas, uma ampla actuação, na qual se traduz a visão e a estratégia dos seus negócios, expressado em um conjunto coerente de indicadores de actuação, planteados por meio de quatro perspectivas básicas de medição: financeira, de processos internos, a do cliente e a de formação e crescimento.2016text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=6207155(Revista) ISSN 2184-061X(Revista) ISSN 2183-5063SAPIENTIAE, ISSN 2183-5063, Vol. 2, Nº. 1, 2016 (Ejemplar dedicado a: JULHO-DEZEMBRO 2016), pags. 65-80spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. 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