Intellectual Capital Is one of the more difficult to measure in economics. Therefore, there is little consensus in the literature about how it should be conceptually intangible assets and what constitutes a satisfactory measure of them. The abundant literature on intellectual capital in recent years, recounts various models and studies conducted on this measure, but the lack of consensus to address the issue and the lack in the implementation in companies of our region, encourage researchers to design a instrument and apply it, in other words, find how to do so, which indicators, how long and for what purpose. This thesis aims at contributing to improving the management of intellectual capital Comfandi, the study identifies and measures the intangible assets in the organization, establishing clear criteria for defining a set of indicators of intellectual capital, also outlines the concepts related to intellectual capital, and above all a special emphasis on analyzing the relationships between each of the dimensions that make up the intellectual capital. On the other hand, there is currently no tool to suggest in detail, information on how to develop a process of intellectual capital in the Compensation Fund, assuming that it is not known whether or not suitable to adopt this theory. What is desired is to analyze the business environment, in terms of human capital, structural capital and relational-oriented use of resources that currently has.