Abstract
<em>Objectives</em>: To provide a means by which organizations can measure their human capital and to provide empirical evidence on the human capital at the company Efigas S. A. ESP, within the conceptual framework of intellectual capital. <em>Methodology</em>: It is a quantitative and descriptive, empirical-analytical study developed under the case study methodology, by means of which the human capital of Efigas in three successive annual periods was identified, measured and analyzed. <em>Results</em>: Organizations —in this case Efigas— can quantitatively measure human capital and, in this way, understand its dynamics in order to optimize the management of their intangible assets. In the company under study, human capital is a strength, given the high level of experience, training, satisfaction and skills of the staff, as well as its correct use in favor of business performance and results.