El valor del capital intelectual y su efecto en el rendimiento financiero en las empresas dedicadas al transporte y almacenamiento, ubicadas en el Distrito Metropolitano de Quito en el periodo 2020

Abstract

The value of intellectual capital will focus on highlighting the importance of knowledge that generates value in an entity, as its influence of human capital (knowledge and experience), being fundamental pillars within any company for proper decision making, in addition to its impact on the financial performance of companies. For this purpose, a new method called Value Added Coefficient (VAIC) was used, which measures in a more efficient way the creation of value through the investment in its intangible assets and its different components, also relating them to its financial performance indexes such as ROA and ROE using financial data provided by the Superintendence of Companies, Securities and Insurance. Among the most significant results were found a good performance of the use of intellectual capital within the companies dedicated to transportation and storage, in addition to the fact that they are positively related to their financial returns in spite of the pandemic period caused by COVID-19.