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Theoretical and Applied Economics
No. 9 / 2010 (550)

Integral Analysis as System of Measurement and Management of Intellectual Capitals in Companies

University of Castilla la Mancha, Spain
Víctor Raúl LÓPEZ RUIZ
University of Castilla la Mancha, Spain
Leonardo BADEA
University of Valahia, Targovişte

Abstract. In the knowledge society, it is necessary to have new approaches of measurement and management for all the intangible ones that generate value, not only for companies but also for the national, regional or local territories. The most widespread methods have begun in the business area; these are support to the macro systems implemented in the last years, under the hypothesis of the knowledge as newly generator of wealth. In this context, let's sense beforehand the method of Integral Analysis as valid system for the measurement of the intangible capitals in the organizations, with advantages on his promoter: the Skandia Navigator; also, as tool for the management, planning and strategic control, advancing on the Balanced Scorecard.

Keywords: intangible capital; scorecard; strategy, growth.

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