Introduction. Globalization, the internationalization of markets and competition have posed challenges in business management, which must be addressed from different perspectives to be able to successfully overcome them. In this context, intellectual capital emerges as a new concept to be considered, which encompasses knowledge, skills, and attitudes of human talent, essential for decision-making. Objective. The present research aims to determine the importance of intellectual capital in companies in the agricultural sector in the Ambato canton, Tungurahua province. Methodology. The methodology applied consisted of a bibliographic review and the application of the VAIC model to measure intellectual capital in the study sector. Results. The results have allowed us to establish a very strong and positive correlation between ROE and ROA, that is, the Return on Equity (ROE) and the Return on Assets (ROA) maintain a direct relationship, which is consistent given that both indicators reflect the profitability of the company. Conclusion. In conclusion, efficient management of intellectual capital is crucial for the financial success and sustainability of companies. Companies must focus on holistic strategies that integrate the development of human, structural and intellectual capital to improve their performance and competitiveness in the market. General study area: Accounting and Auditing. Specific study area: Intangible assets. Type of study: Original article.