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Proposal of indicators in the measurement of intellectual capital

Anonim

The development and application of reliable indicators to manage the Talent that companies have has been the object of study of various multidisciplinary research, all oriented towards the analysis of the value of intangible resources in organizational processes, knowing the impact of knowledge to be used by senior management in decision-making and favoring the flow of institutional information and the improvement of processes.

Introduction

The definition of Intellectual Capital, hereinafter CI, has been approached by different theorists and has been evolving over time; As components, different elements have been included, such as: The potential of the human brain, product and brand names, leadership in technology, employee training, speed in responding to customer service requests, among others.

They also conceptualize it as the possession of knowledge, applied experiences, organizational technologies, client relationships and professional skills that give a competitive advantage in the market.

That is, the sum of all the knowledge possessed by all the employees of a company and give it a competitive advantage. It is intellectual material (knowledge, information, intellectual property, experience) that can be used to create wealth, here is the most revealing resource of the organization, man as part of Human Resources, makers of this knowledge, skills, experiences, etc..

Development

In general, in the literature related to IQ there is a great agreement in identifying three integral elements of the same: The Human, the Structural and the Relational. or what is the same human talent, structural potential and relational capacity.

Some definitions of talent state that this is intelligence or capacity to understand, aptitude or capacity for the performance or exercise of an occupation; then the human talent linked to the organization will be the most important factor of intellectual capital since it is a source of innovation and strategic renewal of the company. In it are the aspects that people have, knowledge, experience, motivation, reasoning and decision ability, loyalty, among others, always aimed at improving the capabilities of the individual and the innovation capacity of work groups.

According to the literature consulted, the word potential says among others that it means that it has or contains in itself power, it has the virtue or effectiveness of others and is equivalent to them, that it has available strength or power of a certain order, then for us in this case structural potential It is defined as the element that allows the creation of wealth through the transformation of human capital work.

It represents the knowledge that the organization manages to make explicit, systematize and internalize and that, initially, may be latent in the company's people and teams. All those structured knowledge on which the internal efficiency and effectiveness of the company depends are included: the structure of the organization, processes and procedures, such as those developed for the definition of products and services, strategic reflection processes, information technology, intellectual property, available technology; In short, it represents all those mechanisms and structures of the organization that can help employees to optimize their intellectual performance and therefore their business performance,In all the cases consulted in the structures, there are two major components that define it in some way: the technological and the organizational part.

Last but not least, relational capacity can be defined as the ability of the company to interact with the business community, the elements with different degrees of intangibility found in the relationship with customers, suppliers and other agents of the organization environment. The essence of this dimension of intellectual capital is the knowledge that exists of external relations to the company.

In a general and conclusive way, IC has dissimilar meanings for business organizations, since it is understood that this concept is represented by a set of intangible resources of an organization, which are identified as hidden values ​​that are not reflected through the financial statements of business organizations, but are expressed through knowledge, which infer experiences, intellectual capacities, values ​​or attitudes, skills or abilities, but definitely if they greatly vary the values ​​that can be reflected in the financial statements; therefore its study for a better understanding and use by the top management of the entities makes the difference between one and the other.

There are 3 first-order reasons that force us to think about the measurement of IQ in the organization:

1. Human Capital is the area of ​​Key Result No. 1., because it has man at the center of each process.

Implementation of the Integral Management of Human Capital and put competences at its center.

The need to increase labor productivity.

The IQ measurement process from our point of view is a cyclical feedback process, which is divided into four phases:

Phase-I. Diagnosis of intangible activity.

During the diagnostic phase it is necessary to achieve the following objectives:

1. Disseminate the IQ measurement process.

Characterization of the Workforce, the processes and the environment in which the entity operates.

Review business strategy and align IQ measurement objectives with it.

Review information systems for management.

Phase-II. Indicators Proposal.

In this phase, the Indicators and Instruments are determined to measure each element that makes up the IC.

Phase-III. Experimental Measurement.

This is the time to determine the gap in relation to how we have managed knowledge in the organization and how we must do it to obtain the greatest benefits.

Phase -IV. Improvement of Indicators.

It is the period of feedback and continuous improvement as a process itself, which aims to achieve its evolution. This phase modifies the way of conceiving the previous ones each time the process begins again.

The organization as an open and dynamic system uses its structure to coordinate all its members in achieving common objectives through decision processes. Analysis of the results of an IQ measurement will allow the organization to:

1. Uncover opportunities that deserve to be exploited and counteract threats.

2. Establish the critical factors and the needs associated with the GICH in the field of their development.

Promote new forms of training.

Study the impact of HR on the business position and look for new opportunities.

3. Make the most of the possibilities offered by ICT with the intention of cultivating the full potential of the organization and the environment and applying them to the actions of institutional management.

Despite all the benefits that IQ measurement can bring to the organization, it cannot be forgotten that this is a complex process and it is necessary to approach it gradually, it is the first moment in the measurement of Knowledge Management. It will allow the organization to learn from past events and efficiently manage organizational knowledge.

Bibliography

Bueno, E. (1998): The intangible capital as a strategic key in the current competition, Bulletin of Economic Studies, Vol. LIII, August, pp. 207 -229.

Juan Carrión Maroto. Fabian Ramirez. Intellectual Capital Models. Available at: http://gecon.es/ Date consulted: November 2008.

Patricia Ordóñez de Pablo. Strategic importance of the measurement of intellectual capital in organizations. Available at: http: //www.gestiondelconocimiento. com / documents2 / patricia / estrat.htm Date of consultation: December 2008.

Ramírez Duván Emilio. Ospina. Intellectual capital some reflections on its importance in organizations. Measurement of Intellectual Capital. Thought and Management Magazine, N ° 23. Universidad del Norte, 131-152, 2007.

Rivero Soleidy. González Gipsia. Theoretical Bases of Knowledge Management in the Organization. Diploma Thesis. University of Pinar del Río, 2002.

Edvinsson Leif. Malone Michael S. The Intellectual Capital. How to identify and calculate the value of the intangible resources of your company. Gestión 2000.com, Barcelona 2003.

Research Center on the Knowledge Society. Intellectus Model: Measurement and Management of Intellectual Capital. Madrid 2003.

Proposal of indicators in the measurement of intellectual capital