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INTELLECTUAL CAPITAL DIMENSIONING FOR THE IMPROVEMENT OF ADMINISTRATIVE MANAGEMENT
Julián Alberto Uribe Gómez
Manuela Quintero González
Andrés Felipe Tobón Atehortua
Based on the text “The entity: Intellectual and financial capital” (Ramirez, 2010)
Intellectual capital is defined as the set of intangible assets (Flores, 2002) of the company that are based on knowledge, which can be classified in two ways:
Intellectual property, such as patents, licenses, inventions agreements and registrations. These are incorporated into the financial and accounting information systems and account for the most tangible level of this type of company assets. On average they can represent between 15 and 21% of the explicit value of the intangible rights of a company (Ramirez, 2010).
The assets generated by the knowledge of the people in the company and that generate value to the extent that their factors are incorporated into the company's offer, where that value is perceived and paid by the end users of the target market. In this classification you can find process innovation, administrative and operational strategies, the quality of human talent management, organizational capacities and competencies, internal and external relations, among others. These assets make up the additional value that leads to intellectual capital assets in organizations representing between 60 and 70% of the total value of the assets (Ramirez, 2010).
For the quantification of intellectual capital, the accounting relationship (equation 1) is based on the simplistic view of the assumption that the company has no liabilities or reserves or benefits generated, then the financial variables are related, as presented in equation 2:
Assets = Equity + Liabilities (Ec.1)
Liabilities → ∅
ACO + ACF + ANCFI + AI = CTO + CTF + CTP + CI (Ec.2)
ACO = Operating current assets
ACF = Financial current assets
ANCFI = Physical non-current assets
AI = Intellectual or intangible assets
CTO = Operating Working Capital
CTF = Financial working capital
CTP = Working capital owners
CI = Intellectual Capital
Intangible assets can be represented by the following relationship (Ramirez, 2010), presented in equation 3:
AI = PI + ACYR (Ec.3)
PI = Intellectual Property
ACR = Knowledge and Relational Assets
By clearing the intellectual capital of equation 2 and replacing equation 3 in equation 2, intellectual capital is expressed as indicated in equation 4:
CI = (ACO-CTO) + (ACF-CTF) + (ANCFI-CTP) + (PI + ACYR) (Ec.4)
In general terms, the result obtained from the value of intellectual capital is a function of the management carried out on the net operating assets, the net financial assets, the physical net assets and specifically, the value and capacity of the intellectual assets.
From the approach through the analysis of the income statement, the contribution of intellectual capital can be established as presented in table 1:
Through the analysis of the income statement, it can be noted that, the greater the participation of the added value of intellectual capital, the greater the contribution and the value generated by it.
It should be noted that the not operational notation of income from intellectual capital does not detract from the activity generated by the net income of the operation, since most of the time this intellectual capital is the result of the operation itself pointing to new and new goals Global or particular growth strategies of a company.
In a complementary way to the relationships presented, these models for the management of the intellectual capital of a company, is based on the basic management of strategic assets to develop and maintain differentiating competitive advantages, all this must start from a proposed framework ( Ramirez, 2010):
• Identification of the business environment: including external, market, competition, legislation, community and similar factors.
• Clarity of the organizational purpose: the vision, mission and values of action, including social responsibility.
• Alignment of the organizational strategy and operational emphasis with intellectual capital and its components.
• Identification of resources and differentiating capacities of the entity.
• To evaluate the potential and value-generating reality in an institutional capacity or resource, several authors recommend applying the following types of tests (Quezada, 2015):
o Inimitability test: Where it is verified if the capacity or resource is difficult to copy from competitors.
o Durability test: The speed with which the resource is depreciated is tested.
o Proof of appropriateness: It is estimated the subject that captures the value that resources or capabilities create.
o Substitution test: It is inquired if a resource or capacity can be substitutable.
o Proof of superiority: It is verified if the capacity or resource is really superior to that of the competition.
• Definition of the leading team, which should be the driving force behind the intellectual capital management process.
• Definition and update of the tools and models of evaluation, information, feedback and communication of the actual and expected periodic results.
All the aforementioned as tools or methods contribute to feed the basis of organizational management indicators in the administrative and managerial area of the company, which is essential to preserve and improve competitive capabilities. These approaches, although simplistic, are expected to help draw attention and form the basis for building more robust concepts and broader frameworks on issues related to knowledge management, intangible capitals and innovation.
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El capital intelectual está definido como el conjunto de activos intangibles (Flo- res, 2002) de la empresa que están basados en el conocimiento, los cuales, se pueden clasificar de dos maneras:
Propiedad intelectual, como patentes, licencias, acuer- do, invenciones y registros. Estos son incorporados en los sistemas de información financiera y contable y dan cuenta del nivel más tangible de este tipo de activos de la empresa. En promedio pueden representar entre el 15 y 21% del valor explícito de los derechos intangibles de una empresa (Ramirez, 2010).
Los activos generados por el conocimiento de las personas en la empresa y que dan valor en la medida en la cual sus factores se incorporan a la oferta de la em- presa, donde ese valor es percibido y pagado por losusuarios finales del mercado objetivo. En esta clasificación se pueden encontrar la innovación de procesos, las estrategias administrativas y operativas, la calidad de la gestión sobre el talento humano, las capacidades y competencias organizacionales, la relaciones internas y externas, entre otras. Estos activos conforman el valor adicional que lleva a que los activos del capital intelectual en las organiza- ciones representen entre el 60 y 70% del valor total de los activos (Ramirez, 2010).
Para la cuantificación del capital intelectual se par- te de la relación contable (ecuación 1) bajo la visión simplista del supuesto que la empresa no tiene pasivos ni reservas ni beneficios generados, entonces se relacionan las variables financieras, tal como se presenta en la ecuación 2:
Activos=Patrimonio+Pasivos (Ec.1)
Pasivos→∅
ACO+ACF+ANCFI+AI=C- TO+CTF+CTP+CI (Ec.2)
ACO=Activos corrientes operacionales
ACF=Activos corrientes financieros
ANCFI=Activos no corrientes físicos
AI=Activos intelectuales o intangibles
CTO=Capital de trabajo operativo
CTF=Capital de trabajo financiero
CTP=Capital de trabajo propietarios
CI=Capital Intelectual
Los activos intangibles pue- den ser representados mediante la siguiente relación (Ramirez, 2010), presenta- da en la ecuación 3:
AI=PI+ACYR (Ec.3)
PI=Propiedad Intelectual ACR=Activos de Conocimiento y Relacionales
Despejando el capital intelectual de la ecuación 2 y reemplazando la ecuación 3 en la ecuación 2, el capital intelectual queda expresado tal y como se indica en la ecuación 4:
CI=(ACO-CTO)+(ACF-CT- F)+(ANCFI-CTP)+(PI+A- CYR) (Ec.4)
En términos generales, el resultado obtenido del valor del capital intelectual es función de la gestión realizada sobre los activos netos ope- racionales, los activos netos financieros, los activos netos físicos y específicamente, del valor y la capacidad de los activos intelectuales.
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