Valuation methodologies of technological assets–A review–

The valuation of assets based on technology has been gaining momentumas the community; especially universities is interested in transferringtheir assets derived from the research process to the state andenterprises. This paper aims to present the main methodologies for technologyassessment. For this...

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Autores:
Jaime Andrés Correa García
Martín Dario Arango Serna
Carlos Eduardo Castaño Ríos
Tipo de recurso:
Fecha de publicación:
2011
Institución:
Universidad del Norte
Repositorio:
Repositorio Uninorte
Idioma:
spa
OAI Identifier:
oai:manglar.uninorte.edu.co:10584/4868
Acceso en línea:
http://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3658
http://hdl.handle.net/10584/4868
Palabra clave:
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License
http://purl.org/coar/access_right/c_abf2
Description
Summary:The valuation of assets based on technology has been gaining momentumas the community; especially universities is interested in transferringtheir assets derived from the research process to the state andenterprises. This paper aims to present the main methodologies for technologyassessment. For this, we conducted a review of important literaturethrough articles and books by renowned authors on these specialvaluation processes. The conclusion was the importance of addressingthese issues in the research community in the area of finance in particular,to promote new proposals that integrate qualitative and quantitativeaspects, in keeping with the contextual needs of valued objects.