Procedimiento para la valoración económica del activo intangible Capital Intelectual en el Centro Territorial de Infraestructura Ferroviaria
Archivos
Fecha
2008-07-24
Autores
Águila Díaz, Dannieyi
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
En años recientes, la contabilidad de activos intangibles se ha convertido en un
problema creciente que ha enfrentado los profesionales de la contabilidad alrededor del
mundo. Los administradores de las empresas siempre han gestionado los recursos
intangibles, no es algo nuevo. La novedad es el intento de medirlo y valorarlo
contablemente; podría decirse que para el contador es más difícil medirlos, valorarlos y
contabilizarlos que trabajar con ellos.
Lo novedoso radica en que con el se puede evaluar los activos fijos intangibles Capital
Intelectual y garantizar que de esta forma la sociedad se beneficie. La existencia de
dicha propuesta de procedimiento permitirá una mejor valoración del tema a escala
social, al ser considerada en la evaluación de los activos fijos intangibles, además
garantiza que se acepten aquellos proyectos que permitan la sostenibilidad de la
sociedad.
Las entidades de servicios gestionan activos intangibles, tanto o más que las empresas
industriales. Por lo general, los productos del sector de bienes industriales y de consumo
tendrán un alto componente de elementos tangibles, mientras que los productos del
sector de los servicios estarán compuestos por un alto espectro de elementos intangibles,
y en los que el factor humano tiene un papel determinante en los resultados de la
organización.
El presente trabajo se desarrolla en el Centro Territorial de Infraestructura Ferroviaria,
con el propósito de brindar una propuesta de un procedimiento para la valoración
económica de los activos fijos intangibles Capital Intelectual, fundamentándose en la
necesidad de búsqueda de información sobre el tema.
The accounting of intangible assets has been transformed into a growing problem for the professionals of this specialty around the world. The companies administrators always had to manage the intangible resources, it is not something new. The novelty is the intent of to measure it and to value it countably; is more difficult to measure them for the accountant, to value them and to count them that to work with them. The novel thing resides in “If you can evaluate the Intangible assets Intellectual Capital, it will guarantee the society benefits”. The existence of this procedure proposal will allow a better valuation from the topic to social scale, it also guarantees that those projects are accepted to allow the benefits to the society. The entities in the services business, negotiate it, much or more than the industrial companies. In general, the products of the industrial sector they have a high component of tangible elements, while the products of the services sector are compound with a high spectrum of intangible elements, here is where the human factor has a decisive participation in the results of the organization. The current work is developed in “The Territorial Center of Railroad Infrastructure”. The purpose is to offering a proposal of a procedure for the economic valuation of the Intangible Asset Intellectual Capital, being based in the necessity of search of information on the topic.
The accounting of intangible assets has been transformed into a growing problem for the professionals of this specialty around the world. The companies administrators always had to manage the intangible resources, it is not something new. The novelty is the intent of to measure it and to value it countably; is more difficult to measure them for the accountant, to value them and to count them that to work with them. The novel thing resides in “If you can evaluate the Intangible assets Intellectual Capital, it will guarantee the society benefits”. The existence of this procedure proposal will allow a better valuation from the topic to social scale, it also guarantees that those projects are accepted to allow the benefits to the society. The entities in the services business, negotiate it, much or more than the industrial companies. In general, the products of the industrial sector they have a high component of tangible elements, while the products of the services sector are compound with a high spectrum of intangible elements, here is where the human factor has a decisive participation in the results of the organization. The current work is developed in “The Territorial Center of Railroad Infrastructure”. The purpose is to offering a proposal of a procedure for the economic valuation of the Intangible Asset Intellectual Capital, being based in the necessity of search of information on the topic.
Descripción
Palabras clave
Capital Intelectual, Activo Fijo Intangible, Normativas Contables, Centro Territorial de Infraestructura Ferroviaria