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Title: La valoración del Capital Intelectual en Globstrat, simulador estratégico de empresa
Author: Robles Macías, Luis A.
Others: Universitat Oberta de Catalunya
Issue Date: Jan-2009
Publisher: Universitat Oberta de Catalunya
Abstract: Globstrat is a strategic-level enterprise simulation game that gives a great deal of importance to the intangible assets (the "intellectual capital") of the company. In order to be successful in the game, the participants should watch closely their intangible assets and value them in the triple sense of evaluating, quantifying and maximizing their value. The data provided by the simulator allows evaluating the intellectual capital by the scorecard method. Based on it, a strategic analysis allows selecting the intangible assets that should be improved and preparing an action plan. Globstrat leaves total freedom as to how to carry out the strategic analysis of the intellectual capital. Nevertheless, the structure of the game makes it easy to apply Andriessen's method based on the clustering of assets around core competencies and so examples will be provided of the application of this method in Globstrat. Furthermore, the simulator includes a calculation of the "market value" of the company based on its financial results and its intellectual capital. It will be shown that the algorithm employed satisfies the recommendations made in the literature on how the value of intangible assets should be calculated. Given the high pedagogic efficiency of simulation games, it can be hoped that the growing use of Globstrat by Spanish universities will help improve the knowledge and awareness of new graduates on the value of intellectual capital.
Language: Spanish
Appears in Collections:Bachelor thesis, research projects, etc.

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