INTELLECTUAL
CAPITAL
Intellectual the Capital
term makes reference to the combination of the immaterial assets that
allow to work to the company.
Some students define the
Intellectual Capital like intellectual material, knowledge, information,
intellectual property, experience, that can be used to create value. It is
collective cerebral force. It is difficult to identify and still more to
distribute effectively. But who finds it and she operates it, he prevails.
The knowledge and the information have become the fundamental raw
materials of the economy and their more important products.
The knowledge of the
people nail of the company, the satisfaction of the employees, knowhow of
the company, the satisfaction of the clients, etc., are assets that
explain good part of the valuation that the market grants to an
organization and that, nevertheless, are not gathered in the countable
value of the same one.
It is clear that a
capital that nobody worries to measure and of that exists nobody informs
within the organization, but that without doubt it has a real value. To
identify and to measure the Intellectual Capital must like object turn
visible the assets that generate value in the organization.