Propuesta de un modelo para medir activos intangibles en empresas de software a partir de una herramienta multicriterio

Patricia González

doi:10.1016/j.estger.2014.12.002

Autores/as

Patricia González Profesora Titular, Departamento de Contabilidad y Finanzas, Facultad de Ciencias de la Administración, Universidad del Valle, Cali, Colombia

DOI:

https://doi.org/10.1016/j.estger.2014.12.002

Palabras clave:

Análisis de Procesos por Jerarquías, Medición, Activos intangibles, Empresas pequeñas de software

Resumen

El objetivo de este artículo es presentar una propuesta de un modelo para medir y categorizar los activos intangibles en empresas pequeñas de software, a partir de los fundamentos teóricos de una herramienta multicriterio como es el Análisis de Procesos por Jerarquías, de tal modo que esto permita identificar la mejor empresa de software. La metodología consistió en aplicar el modelo propuesto para medir intangibles en tres empresas de software ubicadas en el Parque Tecnológico de la Ciudad de Cali (Colombia), en donde el programa expert choice fue usado para fines de cálculo. De acuerdo con los resultados obtenidos, se concluye que los gerentes podrían tomar decisiones relacionadas con procesos de mejora continua, benchmarking e, incluso, aquellas relacionadas con inversión y gestión.

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