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Propuesta Metodológica para Valuar Financieramente la Aportación del Capital Intelectual a la Rentabilidad de las MIPYMES

Author

Listed:
  • Erick Octavio Rojo Simental

    (Universidad Tecnológica de Ciudad Juárez)

Abstract

El auge que ha tenido el estudio del Capital Intelectual (CI) en las empresas, han dado origen a diversos enfoques que pretenden establecer la aportación de los Activos Intangibles (AI) a las mismas, esto con fines administrativos, y/o financieros. De ahí que diversos estudiosos sobre este tema, ha llevado a plantear diversos métodos y/o procedimientos para cuantificar dicha aportación, mismos que han presentado limitaciones para ser aplicados en cualesquier tipo de organización y sobre todo en las denominadas Micro, Pequeñas y Medianas Empresas (MIPyMES).

Suggested Citation

  • Erick Octavio Rojo Simental, 2022. "Propuesta Metodológica para Valuar Financieramente la Aportación del Capital Intelectual a la Rentabilidad de las MIPYMES," Revista de Gestión Empresarial y Sustentabilidad, Universidad Michoacana de San Nicolás de Hidalgo, Facultad de Contaduría y Ciencias Administrativas, vol. 8(1), pages 60-74, December.
    • Handle: RePEc:msn:rgjrnl:v:8:y:2022:i:1:p:60-74
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