General information and considerations companies must know to take the intellectual capital that has in its human resource and give way to manifest their potential for its development, benefits, as well as of persons, so management must be attentive as motivating them and provide all necessary assistance. Definitely, when we speak of intellectual capital we can ensure that it is a fundamental asset for the efficient development of the organizations generally, when combined with a good knowledge management manage disparate business paradigms that the most important corporate assets are the fixed and circulating, since these enable to operate the company but do not ensure that it is done in the best way. Some authors have begun to classify all intangible resources under the name of intellectual capital and the analysis of their interconnections. According to this current, the intellectual capital of a company would be formed by the set of intangible resources. Thus, it is considered establishing the significance of intangible resources for subsequently conceptualise the intellectual capital correctly. Taken into account, the theory of resources, based on research resources and capabilities of a company, to explain the differences in outcomes over time of a particular business organization within your business through his possession.
Hence, we can deduce that the central elements of analysis and study are precisely the resources and capabilities. However, the distinction between the two concepts is not clearly demarcated. In order to try to clarify the controversial conceptual problem to speak of resources, it is necessary to differentiate between the broad sense and the strict sense. Resource in the broad sense is understood as the means used to achieve a target set beforehand. This meaning of resource would also include the concept of capacity, i.e. a company’s capabilities will also be resources with which this account. Resources in the strict sense will be defined as the stock of available factors that are owned or controlled by the company (Amit and Schoemaker, 1993).