Resumo

MOLINA PARRA, PAULA ANDREA; ARANGO SERNA, MARTÍN DARÍO  e  BOTERO BOTERO, SERGIO. ANALYSIS OF KNOWLEDGE ADDED VALUE: CASE APPLIED IN A HIGHER EDUCATION INSTITUTION. Rev.fac.cienc.econ. [online]. 2010, vol.18, n.2, pp.95-105. ISSN 0121-6805.

This article is about the intellectual capital of an organization, which is a concept that only few times is analyzed by the companies, presenting a practical tool of valuation such Knowledge Value-Added model (KVA), its theoretical conception is presented. A study case is applied to an enterprise from Colombian educative sector, it is about how to apply such methodology to value intellectual capital and finally, parting from the results found in the case, some strategic policies are presented, which should be considered in the future to organize, balance and optimize the current structure of the company where the application model was made.

Palavras-chave : Intellectual capital; KVA model; management; case of study.

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