Incidencia del capital intelectual en la productividad de las Pymes del sector comercial de la ciudad de Guayaquil 2017 - 2019.

Abstract

This work addresses the analysis of the incidence of Intellectual Capital in the Productivity of SMEs in the Commercial Sector of Guayaquil City. The research is developed within the framework of quantitative methodology, it is non-experimental, correlational and cross-sectional; Furthermore, the information used is secondary, obtained from the database of the Superintendency of Companies, Securities and Insurance. On the other hand, the value-added intellectual coefficient (VAIC) was used to measure the efficiency of Intellectual Capital in 226 SMEs taken as the object of study, while the dependent variable is through the measure of productivity by employees; Hence, the linear regression statistical technique is adopted to estimate the incidence of Intellectual Capital on productivity. Among the findings within the inferential analysis, it was obtained as a result that (a) there is a weak positive correlation (0.185 **) between Intellectual Capital and Productivity; Furthermore, when decomposing each of the dimensions of the VAIC, it is observed that (b) the Human Capital Efficiency Coefficient (HCE) and the Employed Capital Efficiency Coefficient (CEE) are significant (<.001) and affect the productivity and that (c) the Relational Capital Efficiency Coefficient (SCE) is not significant (.616) and, therefore, it was not applied within the proposed models since it does not affect productivity. Finally, it is concluded that the VAIC, which is composed of the three dimensions mentioned above, affects the productivity of SMEs in the commercial sector of the city of Guayaquil.