Pensamiento & Gestión
versión On-line ISSN 2145-941X
CORREA GARCIA, Jaime Andrés; ARANGO SERNA, Martín Darío y CASTANO RIOS, Carlos Eduardo. Valuation methodologies of technological assets -A review-. Pensam. gest. [online]. 2011, n.31, pp. 83-108. ISSN 2145-941X.
The valuation of assets based on technology has been gaining momentum as the community; especially universities is interested in transferring their assets derived from the research process to the state and enterprises. This paper aims to present the main methodologies for technology assessment. For this, we conducted a review of important literature through articles and books by renowned authors on these special valuation processes. The conclusion was the importance of addressing these issues in the research community in the area of finance in particular, to promote new proposals that integrate qualitative and quantitative aspects, in keeping with the contextual needs of valued objects.
Palabras llave : Valuation methodologies; technology; intellectual capital; intangible assets.