<p>This article presents the main results of an investigation in which it was enquired about the importance of creating and implementing intellectual capital indicators in small companies from Sogamoso, Boyacá and how they help to keep an administration under control. With the support of the bibliographic review, some analyses were made of the Intellectual Capital Indicator System regarding its applications, types of indicators that help to evaluate the basic aspects of companies. All of this leads to the proposal of a series of possible variables that have been causing failures for a long time, which affect directly the administrative performance of small companies. The research object was 150 companies (94 merchants, 41 coal, 12 milk products, and 3 funeral homes). The methodological part was developed with a type of descriptive study, with a qualitative design. The research method was inductive, the statistical technique used were frequency tables. This way, the research showed that small companies in Sogamoso do not know what intellectual capital is, neither its application, its competitive advantage and therefore its elaboration, in the same way, they do not consider it as an administrative tool for decision making.</p>