El proceso de valoración de intangibles a partir del método del costo : un caso de estudio para el Know How

ABSTARCT: One of the greatest challenges, at the start of the 21st century, is to quantify assets in transfer of knowledge processes generating a value in organizations; therefore it is important to recognize different valuation of intangibles proposals that are having a positive impact in enterprises competitiveness and sustainability. This being so, the main objective of this study is to identify the primary methodologies of valuation of intangibles assets and applying a Know How valuation methodology. To this end, a blend between documentary research and cost method was used as a methodological resource. It is obtained in the results that referring to valuation of intangibles, the most used methods in the academic and corporate field are as follows: cost, market and revenue value, being the cost method the ideal when quantifying this kind of intangible assets affecting an organization.

• Autores: Castaño Ríos, Carlos Eduardo; Miranda Torres, Jesús Pedro
• Tipo de recurso: Article of investigation
• Fecha de publicación: 2015
• Institución: Universidad de Antioquia
• Repositorio: Repositorio UdeA
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.udea.edu.co:10495/5002
• Acceso en línea: http://hdl.handle.net/10495/5002
• Palabra clave: Activos intangibles; Know How; Gestión del conocimiento; Gestión de la innovación; Transferencia de tecnología; Valuation of intangibles assets; Valuation methods; Technology transfer; Knowledge management; Innovation management
• Rights: openAccess
• License: https://creativecommons.org/licenses/by-nc-sa/2.5/co/