Approach to Measuring Organizational Performance from the Perspective of Intellectual Capital

Organizational performance is perceived as the performance of each member of it; aligned to the fulfillment of objectives through the application of best practices in the development of each activity within the organization [1]. This is considered one of the main factors for decision-making in favor of compliance with the strategy and definition of improvement actions [2]. For its measurement and in accordance with the environmental conditions, models are sought that integrate human potential variables such as intellectual capital since it has a strong influence on performance [3]. In accordance with the above and given that a measurement model that includes intellectual capital variables is not evident, an organizational performance measurement tool is proposed that takes these variables into account through the use of fuzzy logic. To do this, the system variables are established, based on techniques for their prioritization; The parameters of each variable and the rules for the tool are defined that are finally validated in the study organization (IT department of the Universidad Distrital Frnacisco José de Caldas). As a result, the relevance of the proposed tool is identified, concluding that through it important intangible factors are adopted in the performance of an organization, making visible specific internal conditions that affect the behavior of personnel and in this way generating improvement strategies.