Abstract:

One vision of the company’s knowledge suggests a role for managers in the application of their capacities, so as to allow the creation and integration of knowledge in their organizations, to direct and control the processes of transformation of knowledge, and to evaluate report and audit the results of those processes in a continuous basis. These functions will depend in a critical way on the capacity to classify advantages originated by the application of knowledge management, to identify how they increase intellectual capital and how they interconnect with the global strategic objectives of the organization, and lastly to assess how they contribute to the intellectual capital of the company compared with that existing in other companies. In this paper we will present a study based on a model developed by Martin´s, which explain the intellectual capital concept.