<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422017000100184</article-id>
<article-id pub-id-type="doi">10.1016/j.cya.2016.10.002</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La medición del capital intelectual y su impacto en el rendimiento financiero en empresas del sector industrial en México]]></article-title>
<article-title xml:lang="en"><![CDATA[Mexico's industrial sector companies: A measurement of intellectual capital and its impact on financial performance]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Villegas González]]></surname>
<given-names><![CDATA[Eleazar]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hernández Calzada]]></surname>
<given-names><![CDATA[Martín Aubert]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Salazar Hernández]]></surname>
<given-names><![CDATA[Blanca Cecilia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Autónoma del Estado de Hidalgo  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>03</month>
<year>2017</year>
</pub-date>
<volume>62</volume>
<numero>1</numero>
<fpage>184</fpage>
<lpage>206</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422017000100184&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422017000100184&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422017000100184&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: En la actualidad el conocimiento es considerado como fuente primordial que propicia la creación y generación de ventaja competitiva y riqueza en las organizaciones. El factor humano como recurso intangible de una empresa se ha convertido en el principal generador de valor pese a que en la información financiera no se vea reflejado como tal. Tanto la gestión del conocimiento como el capital intelectual son 2 intangibles que se pueden medir en los reportes financieros de las empresas. En México, las empresas del sector industrial requieren impulsar la creación de valor añadido intelectual en función de sus propias capacidades, las cuales residen en su capital intelectual, y el coeficiente de valor añadido intelectual (VAICTM) es una herramienta que coadyuva al logro de este objetivo, que junto con sus componentes inciden e impactan positivamente en factores claves como lo son la rentabilidad financiera y la capitalización de mercado, y en el nivel del valor de las acciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: Currently knowledge is considered an essential resource to contribute to the creation and generation of competitive advantage in organizations. The human factor as an intangible resource of a company has become a main value generator, and even though both knowledge management and intellectual capital are intangibles that can be measured in the financial reports of companies, their position as main value generators is not reflected in financial information. In Mexico, industrial sector companies need to promote the creation of intellectual added value based on its own abilities, which reside on their intellectual capital. The value added intellectual coefficient (VAICTM), with its components, is a tool that contributes to achieving this goal, and helps to identify the positive impact on key factors such as financial profitability, market capitalization and level of share value.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Capital intelectual]]></kwd>
<kwd lng="es"><![CDATA[Coeficiente de valor añadido intelectual (VAICTM)]]></kwd>
<kwd lng="es"><![CDATA[Ventaja competitiva]]></kwd>
<kwd lng="es"><![CDATA[Rendimiento financiero]]></kwd>
<kwd lng="es"><![CDATA[O34]]></kwd>
<kwd lng="es"><![CDATA[L19]]></kwd>
<kwd lng="es"><![CDATA[G39]]></kwd>
<kwd lng="en"><![CDATA[Intellectual capital]]></kwd>
<kwd lng="en"><![CDATA[Value added intellectual coefficient (VAICTM)]]></kwd>
<kwd lng="en"><![CDATA[Competitive advantage]]></kwd>
<kwd lng="en"><![CDATA[Financial performance]]></kwd>
<kwd lng="en"><![CDATA[O34]]></kwd>
<kwd lng="en"><![CDATA[L19]]></kwd>
<kwd lng="en"><![CDATA[G39]]></kwd>
</kwd-group>
</article-meta>
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