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Organizations successful performance is driven by several factors, among them intellectual capital, which has gained special significance considering that intangible goods could generate more value than tangible assets. Related literature reports that the increase of small and medium-sized enterprises value lies, to a large extent, on maintaining a prosperous and constantly evolving intellectual capital. The aim of this paper is to establish the influence of intellectual capital on the performance of small and medium companies in the manufacturing sector of Baja California region, Mexico. For this purpose, we designed a questionnaire that was later applied to 149 companies. Results were subject of a statistical treatment based on exploratory factor analysis followed by confirmatory factor analysis. In addition, the use of linear regressions made possible to prove the hypotheses of this research. Our findings show there is a strong influence of intellectual capital on the performance of organizations. Likewise, it was specifically shown that organizational capital has the greatest influence regarding social capital and client's equity. In contrast, technological and human capital did not show any association with organizations performance. These results make possible for organizations to identify areas of opportunity as well as to implement strategies for revaluating their intangible assets and, with this, generating greater business value.

La influencia del capital intelectual en el desempeño de las pequeñas y medianas empresas manufactureras de México: el caso de Baja California.