Objective:

To conceptualize in that economy based on knowledge remarks a qualitative difference in organization and behavior of modern economic life of developed economies.

Methodology:

It was revised a broad literature about knowledge management to obtain conclusions about its relationship with development in XXI Century.

Results:

It is emphasized in that Intellectual Capital is the expression of a group of actives of knowledge or of intellectual assets, of intangible nature that it has left creating and are controlled by organization thanks to the setting in action of people knowledge that integrate it.

Limitations:

It aims the necessity to prepare and to take advantage of intellectual capital in function of development.

Conclusions:

It concludes that preparation of Cuban human capital constitutes an opportunity in a country with limited material and financial resources that needs to penetrate in international market under conditions of competitiveness to be able to develop it.

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