MODEL DESIGNED TO MANAGER SUPPLIERS USING FUZZY AHP (Article published in Spanish)

Authors

  • María Fernanda Herrera Umaña Ingeniera Industrial Universidad del valle Analista de organización y métodos de Fanalca S.A.
  • Juan Carlos Osorio Gómez MsC, profesor Auxiliar Universidad del Valle Profesor en el área de Calidad, Producción y Teoría de Sistemas Miembro del grupo de investigación en logística y producción

Keywords:

Assets, intangible, countable procedures

Abstract

The international accountant standardization has generated dynamics in the international regulation processes, in order to achieve the uniformity of the countable procedures for the treatment of registration, preparation, and presentation of the different items that compose the financial states. Said items have divergences in their recognition, evaluation, measurement and revelation approaches. This article relates the established countable approaches for the treatment of the intangible assets by regulatory organisms from Colombia, Canada, Chile, Mexico, United States, Spain, United Kingdom and the IASB international standardization pattern.

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Published

2006-06-30

Issue

Section

Research articles

How to Cite

MODEL DESIGNED TO MANAGER SUPPLIERS USING FUZZY AHP (Article published in Spanish). (2006). Estudios Gerenciales, (99), 69-88. https://www2.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/190