Propuesta metodológica para la medición del rendimiento del capital intelectual en 19 subsectores de servicios y comercio en Colombia para 2017

Abstract

The objective of this paper is to develop a methodological proposal for measuring the performance of intellectual capital in 19 subsectors of services and commerce in Colombia, through the nonparametric method known as data envelopment analysis (DEA), which uses a linear programming technique, and allows the evaluation of the relative efficiency of a set of decision units, to understand which are the practices that lead a sub-sector to increase its intangible value and identify the sources of productive inefficiency. Two types of efficiency were determined: technical and scale. In a second step, the effect of the management variables on the efficiency results was estimated. The data correspond to 19 subsectors of services and commerce in Colombia in 2017. For constant returns to scale, there are 6 sub-sectors that have technical efficiency equal to 1, and the average technical efficiency is 0.638. With variable returns to scale, the number of efficient sub-sectors increases to 10 and the average technical efficiency increases to 0.791. The subsectors with scale efficiency equal to 1 are 6, corresponding to 32% of the 19 subsectors