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.
Estimate the economic contribution of intangible assets to the value of companies in colombia through financial diagnostic criteria
The research aims to contribute to the financial management of companies with respect to their investments in non-identifiable assets in the financial statements and contribute to the state of the art the measurement of the contribution of intangible assets to the creation of value in companies.
|Effective start/end date||26/01/16 → 30/06/17|