IMPACTO DEL CONOCIMIENTO EN EL MODELO DE GESTIÓN EMPRESARIAL EN RELACIÓN A RESULTADOS FINANCIEROS ALCANZADOS.

Abstract

The economic and financial results of a business depend on the different actions taken by its staff. As a transaction recording technique, accounting cannot measure many aspects that are intangible as knowledge itself, which produces information gaps for those who have the responsibility to decide the actions that must be taken to achieve the proposed goals. The present research raises the main objective of evaluating knowledge from an economic and financial perspective in order to establish whether its use has fostered sustained growth in a business. Therefore, this paper proposes a mixed methodology based on the results of a selected business and used as a platform to create an innovative managerial management model. Its application enables to conclude that knowledge has been positive in achieving results but it must be integral. In other words, knowledge must promote a growth in incomes as well as reduce costs and expenses in order to be effective. In this particular case, the effect of knowledge has been partial since sales did not show a real impact.