摘要：Studies show that knowledge management is associated with intellectual capital; however, is not clear how this relationship occurs. The objective of this research is to know the degree of association between knowledge management and intellectual capital. We obtained as empirical evidence 50 Tequila companies of the State of Jalisco, Mexico. We found positive and significant levels of correlation between the above variables; as well as significant values of influence of the knowledge management on intellectual capital, through the use of control variables such as the size of the company and area of trade, through a correlational, and quantitative research with a non-experimental design, where the correlation of Pearson, multiple regression and hierarchical regression were used.
关键词：intangibles; gestión del conocimiento; capital intelectual;
industria tequile
