{"id":117586,"date":"2015-08-06T00:00:00","date_gmt":"2015-08-06T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/una-propuesta-metodologica-para-la-valoracion-de-los-intangibles-empresariales\/"},"modified":"2015-08-06T00:00:00","modified_gmt":"2015-08-06T00:00:00","slug":"una-propuesta-metodologica-para-la-valoracion-de-los-intangibles-empresariales","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/gestion-financiera\/una-propuesta-metodologica-para-la-valoracion-de-los-intangibles-empresariales\/","title":{"rendered":"Una propuesta metodol\u00f3gica para la valoraci\u00f3n de los intangibles empresariales"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Jos\u00e9 Domingo Garcia Merino <\/strong><\/h2>\n<p>La presente tesis doctoral plantea una metodolog\u00c2\u00bfa general para la valoraci\u00c2\u00bfn de los intangibles empresariales. La relevancia de los intangibles como fuente de ventaja competitiva es aceptada tanto por la comunidad acad\u00c2\u00bfmica como por el mundo empresarial. Sin embargo, la informaci\u00c2\u00bfn de la que disponen las empresas sobre sus intangibles es limitada siendo su valoraci\u00c2\u00bfn una posible soluci\u00c2\u00bfn. Las empresas muestran inter\u00c2\u00bfs en conocer el valor de sus intangibles impulsadas tanto por motivos internos como externos.Las metodolog\u00c2\u00bfas de medici\u00c2\u00bfn y valoraci\u00c2\u00bfn de los intangibles desarrolladas hasta la actualidad muestran deficiencias que limitan su generalidad y aplicabilidad por parte de las empresas.Se propone una metodolog\u00c2\u00bfa basada en el c\u00c2\u00bflculo del valor de las competencias b\u00c2\u00bfsicas de car\u00c2\u00bfcter intangible, tanto como proyecto b\u00c2\u00bfsico como de las opciones reales que pueda llevar incorporadas.A continuaci\u00c2\u00bfn, y para comprobar el grado de aplicabilidad de esta propuesta se realiza un estudio de campo que recoge la percepci\u00c2\u00bfn de los gestores empresariales sobre su capacidad de estimaci\u00c2\u00bfn de los distintos par\u00c2\u00bfmetros que requiere la aplicaci\u00c2\u00bfn de la metodolog\u00c2\u00bfa. Asimismo se realiza la implantaci\u00c2\u00bfn de la metodol\u00c2\u00bfgica en dos casos concretos.La aplicabilidad de la metodolog\u00c2\u00bfa planteada est\u00c2\u00bf condicionada por la capacidad de gesti\u00c2\u00bfn de las empresas. Se observa que aquellas empresas que son capaces de valorar sus intangibles obtienen un rendimiento superior. La gesti\u00c2\u00bfn de los intangibles precisa de mecanismos que permitan evaluar el efecto de las decisiones adoptadas en el valor de los intangibles.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>Una propuesta metodol\u00f3gica para la valoraci\u00f3n de los intangibles empresariales<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 Una propuesta metodol\u00f3gica para la valoraci\u00f3n de los intangibles empresariales <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Jos\u00e9 Domingo Garcia Merino <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Pa\u00eds vasco\/euskal herriko unibertsitatea<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 08\/06\/2015<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Arturo Rodr\u00edguez Castellanos<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: Luis tomas Diez de castro <\/li>\n<li>tom\u00e1s Ba\u00f1egil palacios (vocal)<\/li>\n<li>Mar\u00eda  dolores Aramburu goya (vocal)<\/li>\n<li>jon Landeta rodriguez (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Jos\u00e9 Domingo Garcia Merino La presente tesis doctoral plantea una metodolog\u00c2\u00bfa general para la valoraci\u00c2\u00bfn de los [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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