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Knowledge plays a central role in the economic growth of regions, countries, and organizations. The ability to invent, innovate, adapt to changing environments, and create new knowledge and ideas that then materialize into products, procedures, and organizations, has historically fueled development. In this sense, the intellectual capital of your company is essential when it comes to its learning capacity and the degree to which it will focus its efforts on developing and growing.

When companies began to realize that accounting methods failed to reckon the true value of intangible assets, which are undoubtedly very valuable to firms, the importance of intellectual capital raised. Intellectual capital refers to the intangible assets of a company. This spectrum includes different components of the companies that, although not reflected in the traditional financial statements, they generate or will generate value, allowing to sustain a competitive advantage:

  • Employee knowledge.
  • Organization’s ability to adapt to changing environments.
  • Relations with stakeholders, suppliers, clients, and other companies.
  • Company’s brands.
  • R&D capacity.
  • Others…


How is the intellectual capital of your organization built?

Intellectual capital is made up of different dimensions that together achieve a differential in the value created by the organization. Let’s analyze them all!


intellectual capital - knowledge management


The structural capital of your organization represents the knowledge that was internalized and that will remain in its structure and culture. The codification and documentation of valuable knowledge about internal and external processes are a clear example of the structure of an organization.

Relations play an important role in the structure of your organization. Merges and acquisitions, the relationship with clients, joint work with other organizations and with the State, among others, are all included in this aspect. At Huenei we work every day to generate excellent relationships with different stakeholders. We have clients in different sectors, such as banking, mass consumption, retail, public services, and the state.

The infrastructure that the company has to manage knowledge is also an important aspect of the structure of your company. Innovation Capital is the ability of the company to generate creative and new ideas, its ability to innovate and generate new projects. Innovation in a company makes it possible to improve service, offer differentiated products and provide customer-centered service and operation. Our Dedicated Teams, Staff Augmentation, and Turnkey Projects services are designed to ensure we adapt to the needs of our clients. This allows us to offer innovative solutions and maintain a culture of innovation and creativity at Huenei.

In line with the innovation of your organization, we understand procedural capital as the processes that move valuable information and knowledge throughout the company and, therefore, generate value. Customer data management systems, information systems, data science, enterprise resource planning, supply chain management… These can help your organization move information and knowledge so all sectors that need it can access them. Remember that the objective is to generate value, and processes help us to have the necessary knowledge available for this.

Last but not least, human capital refers to your organization’s employees and their knowledge. This knowledge is extremely valuable but at the same time risky, since it lives in people and could be lost if they leave the organization. A company that strives to create value, like Huenei, focuses on employee training, career development, and employee satisfaction. We currently have a team made up of more than 250 software creators and professionals with presence in different countries.

Understanding each of the components of the intellectual capital of an organization, you can apply the model to your company. In order to evaluate the intellectual capital of your organization, it is useful to select both quantitative and qualitative indicators for each of the subdivisions that this model proposes. Through qualitative and quantitative analysis of the human capital, structure, relationships, innovation and procedures of your company, you can generate indicators that allow you to understand the possibilities for improvement. Here is an example of indicators for each dimension. You can use our approach and adapt it to the needs of your organization, so that you can audit the intellectual capital of your company effectively.


Human Capital

Capacities an abilities of employees.

Training and development of employees.

Courses offered for employees.

Employee time spent on training.

Career development.


Relationships with clients.

Relationships with suppliers.

Relationships with other companies.

Relationships with the State.

Merges & acquisitions.

Informal meetings.

Relationship between former and current employees.


How valuable knowledge is documented.

Data Science, BI, and Analytics.

Management systems (CRM, SCM, ERP, etc.).



Procedure manuals.


Service improvements and innovation.

Product improvements and innovation.

Agile methodologies.


Market and consumer research.

Scientific publications (papers).