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

The aim of this paper is to present a proposal for a model to measure and categorize intangible assets in small software companies, from the theoretical foundations of a multi-criteria tool such as the Analytical Hierarchy Process. The methodology consisted of applying the model of measure of intangible assets in three small software companies located in the Technological Park in Cali (Colombia), where the Expert Choice program was used for calculation purposes. According to the results, it is concluded that managers could make decisions related to a continuous improvement process, benchmarking, and even those related to investment and management.

• Autores: González, Patricia
• Tipo de recurso: Article of investigation
• Fecha de publicación: 2015
• Institución: Universidad ICESI
• Repositorio: Repositorio ICESI
• Idioma: spa
• OAI Identifier: oai:repository.icesi.edu.co:10906/77809
• Acceso en línea: http://hdl.handle.net/10906/77809; http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1996; http://biblioteca2.icesi.edu.co/cgi-olib/?infile=details.glu&loid=274473; https://doi.org/10.1016/j.estger.2014.12.002
• Palabra clave: Análisis de procesos; Producción intelectual registrada - Universidad Icesi; Procesos; Software; Empresas; Activos intangibles; Empresas pequeñas de software; Analytical Hierarchy Process; Measurement,; Intangibles assets; Small software companies.
• Rights: openAccess
• License: https://creativecommons.org/licenses/by-nc-nd/4.0/