Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)

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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Autor principal: Coronado Coronado, Harold
Formato: Online
Lenguaje:spa
Publicado: Universidad Autónoma de Baja California 2022
Acceso en línea:https://recit.uabc.mx/index.php/revista/article/view/224
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spelling recit-article-2242023-07-05T18:59:48Z Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment) Decisiones de inversión: un enfoque de activos y pasivos intangibles (un análisis empresarial en el sector logístico) Coronado Coronado, Harold 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 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. El presente estudio muestra los factores que inciden en las decisiones de inversión empresariales tradicionalmente concentradas hacia el activo tangible considerado éste, como el principal agente para fortalecer la riqueza de la organización y la nueva orientación hacia invertir en el activo intangible. El objetivo de la investigación consiste en examinar la percepción del empresario actual respecto a nuevos parámetros en sus decisiones de inversión hacia el activo intangible o inmaterial, como elemento que puede generar valor de largo plazo en la empresa. Complementariamente, examina el pasivo intangible, como un agente que podría reducir el valor en la empresa. En este sentido, la investigación se enmarca dentro de la modalidad cualitativa y cuantitativa, efectuando un diagnóstico de siete casos de empresas del sector logístico en San José, Costa Rica, aplicándose la técnica de boleta de encuesta y un modelo de intangible, de donde se obtiene como resultado principal que éstas empresas examinadas están incorporando progresivamente los criterios de activos intangibles en la dinámica moderna de mejoramiento, para una gestión empresarial efectiva en un horizonte comercial extendido. Universidad Autónoma de Baja California 2022-05-17 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html text/xml https://recit.uabc.mx/index.php/revista/article/view/224 10.37636/recit.v5n2e224 REVISTA DE CIENCIAS TECNOLÓGICAS; Vol. 5 No. 2 (2022): April-June; e224 REVISTA DE CIENCIAS TECNOLÓGICAS; Vol. 5 Núm. 2 (2022): Abril-Junio; e224 2594-1925 spa https://recit.uabc.mx/index.php/revista/article/view/224/374 https://recit.uabc.mx/index.php/revista/article/view/224/375 https://recit.uabc.mx/index.php/revista/article/view/224/376 Copyright (c) 2022 Harold Coronado Coronado https://creativecommons.org/licenses/by/4.0
institution RECIT
collection OJS
language spa
format Online
author Coronado Coronado, Harold
spellingShingle Coronado Coronado, Harold
Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
author_facet Coronado Coronado, Harold
author_sort Coronado Coronado, Harold
title Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
title_short Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
title_full Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
title_fullStr Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
title_full_unstemmed Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
title_sort investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment)
description 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.
publisher Universidad Autónoma de Baja California
publishDate 2022
url https://recit.uabc.mx/index.php/revista/article/view/224
_version_ 1792095378253807616

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