Evaluation of intellectual capital in a SME in the city of Puebla, Mexico; applying the Skandia model

Abstract

The present article proposes to evaluate the Intellectual Capital (CI) in a Small and Medium Company (SME) located in the city of Puebla applying the methodology indicated by the Skandia model. The focus of the present study is quantitative and qualitative descriptive type; through this approach, the performance on the investment made in an administrative system by the company in the 2017 study year can be observed, with the purpose of improving its processes, controlling them and offering better service to its clients. The methodology followed in this work is the one proposed by the Skandia model, going through its different approaches and calculating the respective indicators according to the information available in the company. In the final part of this paper, the conclusions are presented from two perspectives, the first from the perspective of the managers of the company object of this study and the second from a generalized position for SMEs.