Valor adicionado a partir de la eficiencia productiva del capital intelectual en grandes empresas agroindustriales
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El objetivo de este artículo, es proponer el Value-added Intellectual Coefficient (VAIC) como una herramienta que mide la creación de valor adicionado a partir de la eficiencia productiva del capital intelectual en grandes empresas agroindustriales del departamento del Magdalena, Colombia; para ello, se elaboraron estados de valor adicionado, luego se determinaron los índices propuestos por la metodología VAIC, y, finalmente, se confirmaron las hipótesis de asociación y relación significativa entre el VAIC e indicadores financieros. En los resultados empíricos, basados en la validación de hipótesis, estimadores, análisis de regresión lineal múltiple y panel de datos, la mayoría de las empresas analizadas obtuvieron una nota con concepto bueno frente a la creación de valor adicionado; así mismo, se validó la fuerte capacidad de explicación del VAIC, en sí, de la eficiencia del capital humano, con respecto a los valores obtenidos en la utilidad operacional; resultado que confirma los supuestos de la teoría de los recursos y capacidades.
- Medición
- Valor adicionado
- Coeficiente de valor adicionado del capital intelectual
- Coeficiente de valor adicionado del capital intelectual
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