Structural capital

If we observe the financial states of a company like Microsoft, it is observed very little "Capital", their value is in the intangible thing "Structural Capital", its System of Information differs" and "it  informs" to the personnel inside the same company, the financial states don't show the value of the programmers of the corporation, the finances Boss knows as much as it is the it nominates, but it cannot estimate which is the cost of an employee's reinstatement, much less if this you this depreciating or appreciating. The director of Resources Humans knows as much as it was the investment in courses of training, but he cannot know as much as learning is of these actions. On this Microsoft capitalizes, in spite of being intangible the differentiation and informing is it , makes that Microsoft is a valuable company.

If one observes American Airlines, their capital is logically the airplanes, however, the system of reservations "I will Know" that is its skeleton (possibly more profitable that the airplanes), it is a very intangible one and it is not possible to see its value reflected in financial states. Their System of Information ("I will Know")  makes that it differs of the competition, in turn it informs their rates, promotions....; in this case the elements that before were difficult of remplazar and with value added under, they also became automated, their clients can go directly to their System of Information, the travel agencies became automated (A demonstration of "Supply Chain Management").

The Swiss foundation "Gottlieb Duttweiler" it estimates that alone 20% of the whole knowledge that possesses a company is used; this it is one of the reasons for which so many companys continued investing in these Systems of Information, elevating the use in alone 10-15% can bring benefits without precedents, in spite of this minimum quantity of 10-15%, let us remember that it is an area without exploding, 80% this in leisure.

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