Vocational training and the intellectual capital like intangible assets
The work of investigation has intention of dearrollar a brief theoretical treatment on the capital as intangible assets. The intellectual capital is considered to be an intangible assets without countable accomplishment, not reflected in the accounting statements, but it generates value according to...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | The work of investigation has intention of dearrollar a brief theoretical treatment on the capital as intangible assets. The intellectual capital is considered to be an intangible assets without countable accomplishment, not reflected in the accounting statements, but it generates value according to the fnancial indicators that strike on the market and can be managed by the organization. During the second industrial revolution, his nature experiences a conceptual ini tial displacement in relation to the innovation. In the third industrial revolution, was considered by the frst time the presona or worker since one activate that it concentrates the skill, knowledge, capacity, evaluated economically. The structural capital is the explicit, systematic knowledge internalized that sublies in the persons and equipments of the company. The relational capital is the value of the knowledge that join to the persons and to the organization from the relations that are kept with the market and with the company in general. The theoretical models explain the strategy used for thetransformation, based on generation of knowledge under a perspective epistemológica and ontological. Between others, the modelNavegador Skandia controls the intangibles by means of a not fnancial valuation, which interest they are the attributes and invisible properties that competitive advantage generates. The model FiMIAM establishes the fnancial valuation to estimate the monetary value ofthe capital intellectual, including it in the balance sheet, across the assignment of values to coeffcient. One concludes that the conocmiento, characteristic of the intellectual capital, associated with the innovation and value that strikes on the market, being of not physicalnature, now, for being evaluated economically must be included in the countable records. |
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| ISSN: | 2413-5860 2410-1052 |