Resumen

GONZALEZ GONZALEZ, PATRICIA  y  BERMUDEZ RODRIGUEZ, TATIANA. MANAGING INTANGIBLES IN SOFTWARE COMPANIES APPLYING ANALYTIC HIERARCHY PROCESS AND BALANCED SCORECARD. Rev.fac.cienc.econ. [online]. 2011, vol.19, n.2, pp.89-104. ISSN 0121-6805.

The objective of this article is to present a methodology that uses two tools such as Analytic Hierarchy Process (AHP) and Balanced Scorecard (BSC), and also it allows managing intangibles in a company based on knowledge as software companies. A study case was made, which results allowed identifying intangibles necessary for this kind of companies. On the other hand, there was coherence among necessary intangibles and the specificity of each company according its purpose: design, maintenance and commercialization. This concludes that AHP and BSC integration origins a methodology that eases intangible management from hierarchy and performance monitoring and achievement expressed on strategic objectives and indicators in software companies.

Palabras clave : Management; intangibles; Analytic Hierarchy Process (AHP); Balanced Scorecard; Software companies.

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