Productive efficiency of intellectual capital-added value in large agroindustry companies
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidad del Valle
2022
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| _version_ | 1876460916032143360 |
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| author | Jairo Alberto Olarte Cabana |
| author_facet | Jairo Alberto Olarte Cabana |
| contents | Productive efficiency of intellectual capital-added value in large agroindustry companies Jairo Alberto Olarte Cabana Patricia González González Administración y Contabilidad Measurement Added value Added value ratio Intellectual capital This paper aims to posit the Value-Added Intellectual Coefficient (VAIC) as a tool to measure the added value created from the productive efficiency of intellectual capital in large agroindustrial companies in the department of Magdalena, Colombia. To this end, value-added statements were prepared. Then, VAIC methodology-proposed indexes were determined, and finally, the association hypotheses and significant relationship between the VAIC and financial indicators were confirmed. Based on the validation of hypotheses, estimators, multiple linear regression analysis, and panel data, per the empirical results, most of the analyzed companies scored well in terms of value-added creation. Likewise, the VAIC’s solid explanatory capacity of human capital efficiency was validated concerning the values obtained in operating profit. This result confirms the assumptions of the theory of resources and capabilities. 2022 artículo científico 0120-4645 https://www.redalyc.org/articulo.oa?id=225075677004 https://www.redalyc.org/journal/2250/225075677004/ https://www.redalyc.org/journal/2250/225075677004/html/ https://www.redalyc.org/journal/2250/225075677004/225075677004.epub https://www.redalyc.org/journal/2250/225075677004/movil 10.25100/cdea.v38i74.11919 en http://www.redalyc.org/revista.oa?id=2250 Cuadernos de Administración application/pdf Universidad del Valle Cuadernos de Administración (Colombia) Num.74 Vol.38 |
| format | Artículo científico |
| id | redalyc_225075677004 |
| institution | Redalyc |
| language | en |
| publishDate | 2022 |
| publisher | Universidad del Valle |
| spellingShingle | Productive efficiency of intellectual capital-added value in large agroindustry companies Jairo Alberto Olarte Cabana Administración y Contabilidad Measurement Added value Added value ratio Intellectual capital Productive efficiency of intellectual capital-added value in large agroindustry companies Jairo Alberto Olarte Cabana Patricia González González Administración y Contabilidad Measurement Added value Added value ratio Intellectual capital This paper aims to posit the Value-Added Intellectual Coefficient (VAIC) as a tool to measure the added value created from the productive efficiency of intellectual capital in large agroindustrial companies in the department of Magdalena, Colombia. To this end, value-added statements were prepared. Then, VAIC methodology-proposed indexes were determined, and finally, the association hypotheses and significant relationship between the VAIC and financial indicators were confirmed. Based on the validation of hypotheses, estimators, multiple linear regression analysis, and panel data, per the empirical results, most of the analyzed companies scored well in terms of value-added creation. Likewise, the VAIC’s solid explanatory capacity of human capital efficiency was validated concerning the values obtained in operating profit. This result confirms the assumptions of the theory of resources and capabilities. 2022 artículo científico 0120-4645 https://www.redalyc.org/articulo.oa?id=225075677004 https://www.redalyc.org/journal/2250/225075677004/ https://www.redalyc.org/journal/2250/225075677004/html/ https://www.redalyc.org/journal/2250/225075677004/225075677004.epub https://www.redalyc.org/journal/2250/225075677004/movil 10.25100/cdea.v38i74.11919 en http://www.redalyc.org/revista.oa?id=2250 Cuadernos de Administración application/pdf Universidad del Valle Cuadernos de Administración (Colombia) Num.74 Vol.38 |
| title | Productive efficiency of intellectual capital-added value in large agroindustry companies |
| topic | Administración y Contabilidad Measurement Added value Added value ratio Intellectual capital |
| url | https://www.redalyc.org/articulo.oa?id=225075677004 https://www.redalyc.org/journal/2250/225075677004/ https://www.redalyc.org/journal/2250/225075677004/html/ https://www.redalyc.org/journal/2250/225075677004/225075677004.epub https://www.redalyc.org/journal/2250/225075677004/movil |