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he purpose of this research was to identify the intellectual capital of a business consultancy to recognize its value in the market for consulting or consulting in companies, derived from knowledge, determining the elements of traditional cost: labor, raw material and indirect expenses. A cross-sectional methodology was used, where data were collected in a single moment and time, with a mixed model integrating the qualitative and quantitative approach. It is concluded that the value of intellectual capital is not measured in the accounting segment without estimating what it represents for the business. A future line of research is to integrate the cost of intellectual capital into Accounting.