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Item Open Access FACTORES DEL CAPITAL INTELECTUAL QUE INCIDEN EN EL VALOR PATRIMONIAL DE LAS EMPRESAS(2018) Peñaloza López, Verónica Leonor; Mora Rivera, Joyce Beatriz; Gutiérrez Zambrano, Eduardo JavierThe research made is the result of joint work between companies in the agricultural sector and academy, who came together to achieve the fundamental objective, obtaining a model that allows the measurement of intellectual capital to know the real value of companies. The traditional accounting process does not recognize certain intangible assets, which are collectively referred to as Intellectual Capital; although they provide a significant percentage of benefits within organizations. Being determined, that knowledge is one of the main generators of the amount of an organization. However, this is not reflected in the information provided in the Financial Statements, so that, in many cases, the organization is undervalued. The methodology used is descriptive-explanatory, with a qualitative approach. In this way, the criteria of various authors on knowledge management, intangible assets and the main models for measuring intellectual capital are analyzed. The Navigator Model of Skandia was selected, since according to the business direction of the companies under study, it is the most adaptable, with which it was possible to obtain, through measurement indicators, the intellectual capital and its real value as companies. Key