This will be achieved some kind of generic technology that will enable your application to different types of products. Those skills and competencies will be developed over time, as well as they also improved with use, unlike other resources also owned by the company as the physical and financial loses well importance the concept of business against the portfolio of competences portfolio. Intangible assets, by their very nature, are more easily to become strategic assets that it has been talking about. The common trait of intangible assets and capabilities that mobilized them is that they are forms of knowledge with varying degrees of specificity, codificabilidad and complexity definitely as says Juan Carlos Gomez, the value of a business moves increasingly to the intangible fixed assets: trademarks, patents, franchises, software, research programmes, ideas, experience. Until now begins to awaken interest in the companies in measuring this active, which helps to create a gap every time more large between the book value and market value; This change is becoming more dramatic in the companies of wide base technology (Internet, software, biotechnology etc.). When discussing the scope of Intellectual Capital can be understood that it is extremely broad, since in any activity, by everyday as it is, is implicit knowledge of people on what they do, what allows to have the matter prima to keep generating knowledge, and not only the accumulation of the same, but the correct use that need to be given to generate competitive advantages in relation to others that do not apply the knowledge in the way most ideal. If we know what we are doing and upload transmit it causing you generalize and handle better way knowledge can find us with capabilities that were previously outside our scope for being devoid of this information. When an organization employs in the correct manner the knowledge of its staff within the company, stimulates them to share them with the rest of the staff and teaches them to use them properly, just is not generating profit for the company, that is creating the possibility of continuous improvement of the qualities of the staff in all areas of their daily lives. That is why it is easy to observe that the reach of intellectual capital and to the management of the knowledge, if part transcendental in the efficient and effective development of a society, organization, institution, etc. References: * Amit, r. & Schoemaker, p. (1993). Strategic assets and organizational rent. Strategic Management Journal, vol. 14 well, e. (1998). The intangible capital as a strategic key in the current competition, Bulletin of Economic studies, Vol. 164, August well, e. (1999a). Knowledge, learning and Intellectual Capital Management. Bulletin of the intellect Club, Vol. 1, December 1998 – January 1999 well, e. (1999b). Competence, knowledge and innovation. Euroletter, Vol. 15 Raven, a. (1995). The strategic direction of the company. Management of the nineties. Editorial Civitas, Madrid..