Contribución económica de los activos intangibles al valor de la empresa

Having a sustainable competitive advantage over time is one of the main objectives of organizations. in this sense, they have increasingly focused on the potentialization of their intangible assets, as a source of value generation, which although they are not reflected in their financial statements, have a great effect on the future cash flows of the company that determine the market value of this. this is how it is possible to identify within an industrial sector companies that although develop the same activity have higher returns than the sector average, which could be explained by the presence of unrecognized assets that have arisen from the permanent investment of companies in i + d + i and other items that positively affect the intangible assets of the company. this research seeks to calculate the economic value in which intangible assets contribute to the value of the company, based on the recognition of a higher profitability than the average of companies in the same sector, providing a value management tool for organizations.

Estimar la contribución económica de los activos intangibles al valor de las empresas en colombia mediante criterios de diagnóstico financiero

La investigación pretende contribuir a la gestión financiera de las empresas con respecto a sus inversiones en activos no identificables en los estados financieros y aportan al estado del arte la medición de la contribución de los activos intangibles a la creación de valor en las empresas.