The competitive advantage this being defined for: intellectual capital, the knowledge of the company, and the efficiency with that it uses what she knows, and as it acquires and it uses new knowledge. 6 CONCLUSION Through this article can be verified that the intellectual capital of the company represents a competitive advantage before its competitors. In the companies modern, it is had that the addition of the knowledge of its employees regarding the productive process, the performance who the same ones present, the attendance to the customers that is carried through by the employees, that is, the tacit knowledge who the employees of the company possess, represents one strong competitive advantage in relation to its competitors. But this knowledge nor always is recognized for the companies as a competitive advantage, and yes only the results of this tacit knowledge (reduction in the price, quality and delivery) that they are seen by the companies as a competitive advantage. Stuart Solomon may also support this cause. Old for the companies of general form what it resulted in a competitive advantage they were not the people.
The planning of the company was come back toward the financial area and production, where the main concern of the company was the reduction of costs, that was controlled daily for the manager/manager. In the question quality and delivery, the responsibility was in charge of the proprietor/manager, who developed its work directed toward the control of the production. But this moved and today the intellectual and human capital of the company is seen as primordial point in the enterprise success and the management of people..