Abstract
In order to transform information into knowledge it is necessary to know the logical structure of the reality sought. Knowledge does not represent a direct economic value since it does not add value that can be measured in results. It is the work undertaken with the knowledge what adds economic value to be measured in results. The cognitive object is an object that carries the function of: 1) Developing knowledge or accumulating the knowledge obtained; 2) Giving the necessary cognitive structure to construct systemic, functional and operational objects; 3) Developing systems to ensure quality in processes and objects; 4) Structuring the functionality of processes.
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