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Intellectual Capital and Balanced Scorecard: impact of Learning and Development Programs using Key Performance Indicators in Manufacturing Environment

  • Sánchez Márquez, Rafael [2] ; Albarracín Guillem, José Miguel [1] ; Vicens-Salort, Eduardo [1] Árbol académico ; Jabaloyes Vivas, José [1] Árbol académico
    1. [1] Universidad Politécnica de Valencia

      Universidad Politécnica de Valencia

      Valencia, España

    2. [2] Lean Coach & 6 Sigma MBB, U.P.V. Doctorate Student
  • Localización: Dirección y organización: Revista de dirección, organización y administración de empresas, ISSN 1132-175X, Nº. 66, 2018, págs. 34-49
  • Idioma: español
  • DOI: 10.37610/dyo.v0i66.534
  • Enlaces
  • Resumen

    • Within the current context, the Intellectual Capital has been unveiled as one of the Key drivers for companies’ long-term profitability and sustainability. This paper proposes a new methodology using Key Performance Indicators (KPIs) from the Balanced Scorecard of a Manufacturing Company to confirm the impact of Learning and Development Programs in the actual performance of the organization. Statistical Multivariate and Multiple Regression techniques are applied as a systemic approach using KPIs to firstly analyze and confirm the impact of Learning & Development and secondly to design the best strategy for short term financial results and long term sustainability. The proposed methodology was applied in a Manufacturing Company to confirm its validity in practical terms.Keywords: Intellectual Capital (IC), Learning & Development Programs (L&DPs), Key Performance Indicators (KPIs), Decision Making, Performance Management System (PMS), Competence

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