VALUATION OF INTELLECTUAL CAPITAL: ANALYSIS OF HUMAN CAPITAL IN SMES IN ECUADOR

The present work highlights the globalized economy and the knowledge society that predominates worldwide, companies that are based on knowledge are a source for generating employment, services have been created public support policies with respect to the Creation and Expansion of SMEs based on technology and R & D + i. Among the shortcomings of small and medium enterprises in the country are: access to markets, relations with capital, qualified resources, the regulatory environment, weaknesses in human capital performance and competitiveness. Intellectual capital is based on knowledge or human intellect and develops in the organization. The documentary and empirical study evaluates the intellectual capital of the SME through human capital and concludes that: Human capital in Ecuador is a factor that influences the development of the SME in aspects of values and attitudes, skills and abilities.