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How to support the management of intangibles
Authors:Sara Arancibia Carvajal  Angel Fernández Nogales
Institution:1. Facultad de Ingeniería, Universidad Diego Portales, Ejército 441, Santiago, Chilesara.arancibia@udp.cl;3. Facultad de Ciencias Económicas y Empresariales, Universidad Autónoma de Madrid, Campus de Cantoblanco, C/Fco. Tomás and Valiente 5, Madrid 28049, Spain
Abstract:The main objective of this work is the application of the concept of intellectual capital to management for business development and innovation. Concretely, we propose strengthening the ‘Intellectus’ model of intellectual capital by combining it with a multicriteria methodology called the ‘analytic hierarchy process’. The proposed methodology seeks to facilitate decision making by managers in focusing actions and resources to innovate and improve the value of their services to their clients. In particular, an application was made to the banking service sector in Chile, to identify the intangibles of greater importance in loyalty-building of clients. We identified technological capital, human capital and business capital as the intangibles with the highest priorities.
Keywords:intellectual capital  loyalty  innovation  customer value
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