Abstract
Purpose: Based on the concept of Intellectual Capital and the analysis of component elements, the study aims to identify potential intangibles arising from investments in prevention of occupational risks, analyzing if adequate preventive management helps to increase the value of the company, and establishing a comparative analysis of the industrial and service companies in order to observe specifications for each case. Besides the impact and implications arising thereon due to increased outsourcing and servitization processes in business are determined. Design/methodology: Analysis of the concept and components of Intellectual Capital, intangible generated on preventive action and indicators. Study of the relevant factors servitización and outsourcing, and implications with prevention. Empirical study: Initial study and further study. A comparative analysis considers their impact on the industrial sector relative to the service sector. Analysis of results and conclusions. Findings: This article determines if adequate preventive management helps to improve the image and increase the value of the company. The possible application of the components of Intellectual Capital with respect to intangibles generated in the prevention of occupational hazards is established, outlining the indicators to measure the generation of intangibles in preventive activities. Using both the initial and then further studies, the opinions and evaluation of entrepreneurs in Madrid can be assessed. A comparative analysis considers their impact on the industrial sector relative to the service sector, their particular characteristics, and the observed trend in the awareness of the benefits of prevention, in addition to establishing implications for the progressive increase servitization and outsourcing activities. Originality / Value: The paper provides information and interpretations which confirmed the importance of risk prevention as an intangible asset and a profitable investment, which should be considered and quantified correctly. From this innovative approach new research lines may raise in order to derive implications affecting new trends in industrial organizations and service organizations.
Highlights
The possible application of the components of Intellectual Capital with respect to intangibles generated in the prevention of occupational hazards is established, outlining the indicators to measure the generation of intangibles in preventive activities
A comparative analysis considers their impact on the industrial sector relative to the service sector, their particular characteristics, and the observed trend in the awareness of the benefits of prevention, in addition to establishing implications for the progressive increase servitization and outsourcing activities
The paper provides information and interpretations which confirmed the importance of risk prevention as an intangible asset and a profitable investment, which should be considered and quantified correctly
Summary
El motivo de analizar la posible generación de intangibles que ocasionan las inversiones en prevención de riesgos laborales (en adelante PRL), es aportar conocimiento al debate sobre la rentabilidad que pueden proporcionar estas inversiones, materializadas en acciones que las empresas deben realizar para evitar la siniestralidad laboral. Se va incluir bajo el concepto de capital intelectual aquellos activos intangibles generados internamente, que no suelen aparecer en los estados contables porque la normativa no lo permite, pero que contribuyen a la creación de valor en la empresa, siendo el conocimiento, las habilidades, la experiencia, la información, la estructura o la capacidad de aprendizaje de la organización y las relaciones algunos de sus elementos claves. Para llevar a cabo el análisis, se toma como base y modelo de referencia el concepto de capital intelectual desarrollado en el epígrafe anterior, entendiéndolo como un intangible formado fundamentalmente por el conocimiento, las habilidades, las relaciones etc., que es capaz de generar valor, y cuya gestión es imprescindible para mejorar la información que los usuarios necesitan sobre las empresas. Se enfoca el presente análisis bajo este planteamiento, empezando por revisar cada uno de los componentes del capital intelectual, en un intento de identificar los posibles intangibles que genera la acción preventiva en la empresa
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