Propuesta de un modelo de gestión del conocimiento para medir el capital intelectual en la empresa hotelera Golden Green
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La realización de esta investigación doctoral tuvo como objetivo central construir una propuesta de modelo de gestión del conocimiento para medir el capital intelectual en la empresa hotelera Golden Green. Como parte de este proceso se determinó el análisis CATDWE donde se identificaron los principales elementos para que la implementación del modelo sea viable. Para la realización del estudio se llevó un análisis de las diferentes concepciones referidas al capital intelectual, así como el análisis de modelos de medición
del capital intelectual: Modelo Navegador Skandia, presentado por Edvinsson y Malone, modelo del Balance Scorecard, desarrollado por Kaplan y Norton y el modelo Intelect de Euroforum, los cuales fueron la fuente para la determinación de seis indicadores para el capital humano; dos indicadores para el capital estructural y cuatro indicadores para el capital relacional. Para encontrar los coeficientes de ponderación de las dimensiones del capital intelectual y de sus indicadores se desarrolló un estudio no experimental de corte transversal bajo un enfoque mixto, el diseño fue correlacional, la población del estudio lo conformaron los dos socios de la empresa, seis empleados, veintidós huéspedes que se alojaron en la semana de medición y cuatro proveedores principales y los instrumentos de recolección de datos que se utilizaron fueron la encuesta y la entrevista. Como parte de los resultados se encontró que las ponderaciones más altas de los indicadores de las dimensiones del capital intelectual fueron, para el capital humano, el indicador motivación con un 23 %; para el capital estructural, cultura organizacional con un 55% y para el capital relacional fue el indicador satisfacción del huésped con un 39%. Algunas de las conclusiones fueron que la más alta ponderación, de las tres dimensiones del modelo de capital intelectual, lo obtuvo el capital relacional, lo cual implica que se cuenta con una buena base estructural. Luego se planteó las estrategias de implementación del modelo propuesto utilizando la metodología de Deming detallando los instrumentos de medición para cada indicador, el proceso de su aplicación, el procesamiento de datos y la visualización de forma gráfica de la medición del capital intelectual de la empresa hotelera Golden Green a través de un software aplicativo con la técnica de semaforización y finalmente, se determinó que la evaluación del modelo propuesto sea en términos de eficacia y eficiencia.
The main objective of this doctoral research was to build a proposal for a knowledge management model to measure intellectual capital in the Golden Green hotel company. As part of this process, the CATDWE analysis was determined, where the main elements were identified in order to make the implementation of the model viable. For the realization of the study, an analysis of the different conceptions referred to intellectual capital was carried out, as well as the analysis of intellectual capital measurement models: Skandia Navigator Model, presented by Edvinsson and Malone, Balance Scorecard model, developed by Kaplan and Norton and Euroforum's Intelect model, which were the source for the determination of six indicators for human capital; two indicators for structural capital and four indicators for relational capital. To find the weighting coefficients of the dimensions of intellectual capital and its indicators, a non-experimental cross-sectional study was developed under a mixed approach, the design was correlational, the study population consisted of the two partners of the company, six employees, twenty-two guests who stayed during the week of measurement and four main suppliers, and the data collection instruments used were the survey and the interview. As part of the results it was found that the highest weightings of the indicators of the dimensions of intellectual capital were, for human capital, the motivation indicator with 23%; for structural capital, organizational culture with 55% and for relational capital it was the guest satisfaction indicator with 39%. Some of the conclusions were that the highest weighting, of the three dimensions of the intellectual capital model, was obtained by relational capital, which implies that there is a good structural base. Then, the implementation strategies of the proposed model were proposed using Deming's methodology, detailing the measurement instruments for each indicator, the process of its application, data processing and graphical visualization of the measurement of the Intellectual Capital of the hotel company Golden Green through an application software with the traffic light technique and finally, it was determined that the evaluation of the proposed model is in terms of effectiveness and efficiency.
The main objective of this doctoral research was to build a proposal for a knowledge management model to measure intellectual capital in the Golden Green hotel company. As part of this process, the CATDWE analysis was determined, where the main elements were identified in order to make the implementation of the model viable. For the realization of the study, an analysis of the different conceptions referred to intellectual capital was carried out, as well as the analysis of intellectual capital measurement models: Skandia Navigator Model, presented by Edvinsson and Malone, Balance Scorecard model, developed by Kaplan and Norton and Euroforum's Intelect model, which were the source for the determination of six indicators for human capital; two indicators for structural capital and four indicators for relational capital. To find the weighting coefficients of the dimensions of intellectual capital and its indicators, a non-experimental cross-sectional study was developed under a mixed approach, the design was correlational, the study population consisted of the two partners of the company, six employees, twenty-two guests who stayed during the week of measurement and four main suppliers, and the data collection instruments used were the survey and the interview. As part of the results it was found that the highest weightings of the indicators of the dimensions of intellectual capital were, for human capital, the motivation indicator with 23%; for structural capital, organizational culture with 55% and for relational capital it was the guest satisfaction indicator with 39%. Some of the conclusions were that the highest weighting, of the three dimensions of the intellectual capital model, was obtained by relational capital, which implies that there is a good structural base. Then, the implementation strategies of the proposed model were proposed using Deming's methodology, detailing the measurement instruments for each indicator, the process of its application, data processing and graphical visualization of the measurement of the Intellectual Capital of the hotel company Golden Green through an application software with the traffic light technique and finally, it was determined that the evaluation of the proposed model is in terms of effectiveness and efficiency.
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Keywords
Medición del capital intelectual, CATDWE, Capital humano, Capital estructural, Capital relacional, Metodología Deming
Gestión del conocimiento