<?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>0120-4645</journal-id>
<journal-title><![CDATA[Cuadernos de Administración (Universidad del Valle)]]></journal-title>
<abbrev-journal-title><![CDATA[cuad.adm.]]></abbrev-journal-title>
<issn>0120-4645</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Valle]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-46452022000300006</article-id>
<article-id pub-id-type="doi">10.25100/cdea.v38i74.11919</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Productive efficiency of intellectual capital-added value in large agroindustry companies]]></article-title>
<article-title xml:lang="es"><![CDATA[Valor adicionado a partir de la eficiencia productiva del capital intelectual en grandes empresas agroindustriales]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Olarte Cabana]]></surname>
<given-names><![CDATA[Jairo Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González González]]></surname>
<given-names><![CDATA[Patricia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Fundación Universitaria Compensar Faculty of Accounting and International Finance ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad del Valle Faculty of Management Sciences Department of Accounting and Finance]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>38</volume>
<numero>74</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-46452022000300006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-46452022000300006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-46452022000300006&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper aims to posit the Value-Added Intellectual Coefficient (VAIC) as a tool to measure the added value created from the productive efficiency of intellectual capital in large agroindustrial companies in the department of Magdalena, Colombia. To this end, value-added statements were prepared. Then, VAIC methodology-proposed indexes were determined, and finally, the association hypotheses and significant relationship between the VAIC and financial indicators were confirmed. Based on the validation of hypotheses, estimators, multiple linear regression analysis, and panel data, per the empirical results, most of the analyzed companies scored well in terms of value-added creation. Likewise, the VAIC&#8217;s solid explanatory capacity of human capital efficiency was validated concerning the values obtained in operating profit. This result confirms the assumptions of the theory of resources and capabilities.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de este artículo, es proponer el Value-added Intellectual Coefficient (VAIC) como una herramienta que mide la creación de valor adicionado a partir de la eficiencia productiva del capital intelectual en grandes empresas agroindustriales del departamento del Magdalena, Colombia; para ello, se elaboraron estados de valor adicionado, luego se determinaron los índices propuestos por la metodología VAIC, y, finalmente, se confirmaron las hipótesis de asociación y relación significativa entre el VAIC e indicadores financieros. En los resultados empíricos, basados en la validación de hipótesis, estimadores, análisis de regresión lineal múltiple y panel de datos, la mayoría de las empresas analizadas obtuvieron una nota con concepto bueno frente a la creación de valor adicionado; así mismo, se validó la fuerte capacidad de explicación del VAIC, en sí, de la eficiencia del capital humano, con respecto a los valores obtenidos en la utilidad operacional; resultado que confirma los supuestos de la teoría de los recursos y capacidades.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Measurement]]></kwd>
<kwd lng="en"><![CDATA[Added value]]></kwd>
<kwd lng="en"><![CDATA[Intellectual capital]]></kwd>
<kwd lng="en"><![CDATA[Added value ratio]]></kwd>
<kwd lng="es"><![CDATA[Medición]]></kwd>
<kwd lng="es"><![CDATA[Valor adicionado]]></kwd>
<kwd lng="es"><![CDATA[Capital intelectual]]></kwd>
<kwd lng="es"><![CDATA[Coeficiente de valor adicionado del capital intelectual]]></kwd>
</kwd-group>
</article-meta>
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