Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
This study shows the factors that affect business investment decisions traditionally concentrated towards the tangible asset, considering this as the principal-agent to strengthen the wealth of the organization and the new orientation towards investing in intangible assets. The objective of the rese...
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| Formato: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2022 |
| País: | México |
| Recursos: | UNIVERSIDAD AUTÓNOMA DE BAJA CALIFORNIA |
| Repositorio: | Revista de Ciencias Tecnológicas |
| Idioma: | español |
| OAI Identifier: | oai:ojs.recit.uabc.mx:article/224 |
| Acesso em linha: | https://recit.uabc.mx/index.php/revista/article/view/224 |
| Access Level: | acceso abierto |
| Palavra-chave: | Intangible assets Intangible liabilities Investment Investment decisions Logistic operator Intellectual capital Profits Activos intangibles Pasivos intangibles Inversión Decisiones de inversión Operador logístico Capital intelectual Redimiento |
| Resumo: | This study shows the factors that affect business investment decisions traditionally concentrated towards the tangible asset, considering this as the principal-agent to strengthen the wealth of the organization and the new orientation towards investing in intangible assets. The objective of the research is to examine the perception of the current entrepreneur regarding new parameters in their investment decisions towards intangible or immaterial assets, as an element that can generate long-term value in the company. In addition, it examines the intangible liability, as an agent that could reduce the value of the company. In this sense, the research is framed within the qualitative and quantitative modality, carrying out a diagnosis of seven cases of companies in the logistics sector in San José, Costa Rica, applying the survey ticket technique and an intangible model, from which obtained as the main result that these examined companies are progressively incorporating the criteria of intangible assets in the modern dynamics of improvement, for effective business management in an extended commercial horizon. |
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