THE VALUE OF THE INTANGIBLE IN SERVICES COMPANIES TOURIST HOTELS IN CASE-TOLUCA, MEXICO

Abstract

A set of intangible assets exists that must be managed, not only to maintain, but especially to fortify the competitiveness of the companies. It has caused the sprouting of a new approach within the enterprise management: the management of the knowledge and the measurement of the intellectual capital. In this frame, the present work is constituted like the result of shared theoretical experiences of works of investigation in the measurement of intangible in hotel tourist companies and their adaptation for its application like pilot experience in Toluca, Mexico. One detected that in enterprise contexts like present of continuous changes and complexity, the companies somehow look for to essentially develop strategies based on the internal resources against doing it according to considerations of external type, in an attempt to generate a given value superior to their clients and to surpass therefore the traditional sources search of competitive advantages. To develop a model of management of intellectual capital for the tourist sector is a long process, which this research only tries to be the beginning to contribute an interesting and a new explanation to the form to create value and competitiveness in an important sector as the indicated.