Resumen:
The present work highlights the globalized economy and the knowledge society that predominates
worldwide, companies that are based on knowledge are a source for generating employment, services have
been created public support policies with respect to the Creation and Expansion of SMEs based on
technology and R & D + i. Among the shortcomings of small and medium enterprises in the country are
access to markets, relations with capital, qualified resources, the regulatory environment, weaknesses in
human capital performance and competitiveness. Intellectual capital is based on knowledge or human
intellect and develops in the organization. The documentary and empirical study evaluates the intellectual
capital of the SME through human capital and concludes that: Human capital in Ecuador is a factor that
