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 |
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Universidad Peruana Unión
2020
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| _version_ | 1881695145313697792 |
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| author | Chávez Ruiz, Johana Mercedes Puerta Asto, Gloria Abigail |
| author_browse | Chávez Ruiz, Johana Mercedes Puerta Asto, Gloria Abigail |
| author_facet | Chávez Ruiz, Johana Mercedes Puerta Asto, Gloria Abigail |
| author_sort | Chávez Ruiz, Johana Mercedes |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1230 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12302020-11-30T15:36:36Z Vocational training and the intellectual capital like intangible assets Formación profesional y capital intelectual como activo intangible Chávez Ruiz, Johana Mercedes Puerta Asto, Gloria Abigail Capital intelectual, activo intangible, conocimiento, capital relacional, capital estructural The intellectual capital, active intangible, knowledge, the relational capital, the structural capital 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. El trabajo de investigación tiene propósito de desarrollar un breve tratamiento teórico sobre el capital como activo intangible. El capital intelectual es considerado activo intangible sin realización contable, no reflejado en los estados contables, pero genera valor según los indicadores fnancieros que impactan en el mercado y puede ser gestionado por la organización. Durante la segunda revolución industrial, su naturaleza experimenta un desplazamiento conceptual inicial en relación a la innovación. En la tercera revolución industrial, se consideró por primera vez a la presona o trabajador como un activo que concentra la habilidad, conocimiento, capacidad, evaluado económicamente. El capital estructural es el conocimiento explícito, sistemático interiorizado que subyace en las personas y equipos de la empresa. El capital relacional es el valor de los conocimientos que se incorporan a las personas y a la organización a partir de las relaciones que se mantienen con el mercado y con la sociedad en general. Los modelos teóricos explican la estrategia utilizada para la transformación, basado en generación de conocimiento bajo una perspectiva epistemológica y ontologica. Entre otros, el modelo Navegador Skandia controla los intangibles mediante una valoración no financiera, cuyo interés son los atributos y propiedades invisibles que genera ventaja competitiva. El modelo FiMIAM establece la valoración fnanciera para estimar el valor monetario del capital intelectual, incluyéndolo en el balance, a través de la asignación de valores a coefciente. Se concluye que el conocimiento, característica del capital intelectual asociado a la innovación y valor que impacta en el mercado, sigue siendo de naturaleza no física, y por ser evaluado económicamente debe ser incluido en los registros contables. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1230 10.17162/rivc.v3i1.1230 Revista de Investigación Valor Contable; Vol. 3 Núm. 1 (2016): Revista Científica Valor Contable; 31 - 46 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1230/1574 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1230/1732 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Capital intelectual, activo intangible, conocimiento, capital relacional, capital estructural The intellectual capital, active intangible, knowledge, the relational capital, the structural capital Chávez Ruiz, Johana Mercedes Puerta Asto, Gloria Abigail Vocational training and the intellectual capital like intangible assets |
| title | Vocational training and the intellectual capital like intangible assets |
| title_alt | Formación profesional y capital intelectual como activo intangible |
| title_full | Vocational training and the intellectual capital like intangible assets |
| title_fullStr | Vocational training and the intellectual capital like intangible assets |
| title_full_unstemmed | Vocational training and the intellectual capital like intangible assets |
| title_short | Vocational training and the intellectual capital like intangible assets |
| title_sort | vocational training and the intellectual capital like intangible assets |
| topic | Capital intelectual, activo intangible, conocimiento, capital relacional, capital estructural The intellectual capital, active intangible, knowledge, the relational capital, the structural capital |
| topic_facet | Capital intelectual, activo intangible, conocimiento, capital relacional, capital estructural The intellectual capital, active intangible, knowledge, the relational capital, the structural capital |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1230 |
| work_keys_str_mv | AT chavezruizjohanamercedes vocationaltrainingandtheintellectualcapitallikeintangibleassets AT puertaastogloriaabigail vocationaltrainingandtheintellectualcapitallikeintangibleassets AT chavezruizjohanamercedes formacionprofesionalycapitalintelectualcomoactivointangible AT puertaastogloriaabigail formacionprofesionalycapitalintelectualcomoactivointangible |