Disseny d'un instrument de mesura de capital intel·lectual per a pimes del sector industrial tecnològic. Aplicació a un conjunt de pimes de la província de Girona

摘要

In the first phase a historical and descriptive is carried out, in analyzing both the foundations and history of intellectual capital as its corrent state. We proceed to analyse definitions of intangible assets from diferents fields, the classification of its components and finally, the diferent assessment methods available, focusing on those methods suitable for the businesses of the type SMEs that are the subject of our study. Finally, in this first phase, we have been analyzed the accounting treatment of intangible assets. However, in this first phase of the work, we identify those studies focused on the relationship between intellectual capital and business income or other factors, particularly in the context of SMEs. In the second phase, a fieldwork or an empirical research, the strategy of our inquiry focus on designing a measurement instrument itself for the SMEs considering the basic features of the models analysed in the first phase of the thesis. We have extracted the basic features of one of the models analysed motivated to be suitable model, flexible and adaptable to any organization, and we have adapted to the type of organization we want to analyse with the help of an expert group. To measure and analyse the indicators of each component of intellectual capital, we made a vàlid questionnaire panel. From here, we have applied the model through the questionnaire. The designed model displays the set of relationships that define an organization considered highly connected where you can find the strategic vision of the company at the center. An efficient management of the potential capacities of each one of the components of the CI, is closely linked to the strategic business vision and it has to become a key factor for obtaining a sustantaible competitive advantage. The following methodology was to perform a case study. From certain límits set in the SABI database system, a group of companies (18) of the type SMEs, from industrial sector, and located in the province of Girona, have been obtained. For the case study, we have used quantitative methods, from the treatment and intepretation of numerical data and qualitative methods, channeled through the questionnaire in which the information was obtained directly from the managers of SMEs. Thus, from the empirical data obtained in this phase we have been able to validate or not the hypotesis of the thesis. In the third phase, the investigation is closed through an exploratory analysis through the validation of hypothesis, the conclusions and future lines of approach to exploration.