El capital intelectual y su relación con la rentabilidad del sector industrial ubicado en el parque industrial sur del Distrito Metropolitano de Quito en el año fiscal 2020

Abstract

The industrial market has identified a lack of knowledge of the link between intellectual capital and performance since it generates added value to companies. Therefore, the main objective of this research is to examine the correlation established through the intellectual capital and the productivity of the industrial sector, evaluating the coefficients that make up the intellectual capital through the intellectual added value method VAICTM and the profitability through the ROA and ROE valuation formula. The sample obtained is represented by 12 companies located in the southern industrial park (Turubamba) of the Metropolitan District of Quito, in the period 2020. The study is based on a preliminary-explanatory and correlation model of variables of the information obtained from public documents. The relationship made by these variables is positive since intellectual capital is a fundamental factor for profitability since it allows them to generate competitive advantages through the added value of the companies and therefore achieve positioning in the market that is developed, therefore, the study of intellectual capital and the elements that make it up as a strategy for economic growth of companies in the industrial sector should be promoted.