El capital intelectual y la competitividad empresarial

When the term "intellectual capital" is used it frequently refers to a collection of intangible strategic aspects, which even if they without doubt contribute in generating business value, they nevertheless never appear in the financial statements. However, since intellectual capital is more and more considered as a key aspect in creating competitive sustainable and long term advantage, its efficient administration in companies and its study in the academic world have become increasingly relevant from the business management point of view. This article presents a general vision of the framework in which intellectual capital is inserted, its integrating elements with examples in hotel management in its different phases.

Componentes del capital intelectual -- Capital humano -- Capital de información -- Capital organizacional -- Capital relacional -- Capital de innovación -- Competencias distintivas -- Gestión del capital intelectual -- Consideraciones finales