Valoración de activos intangibles en una empresa del sector de la construcción.

Abstract

At the end of the twentieth century, intangible assets have come to represent significant values within many companies, so it becomes important to be able to value intellectual property, contractual rights, trademarks, patents, licenses, data, economía and non-economic rights, among others. The objective of this study is to determine aun appropriate methodology for the valuation of intangible assets in a company of the construction sector, then it is intended to answer the following question: ¿how to determine an appropriate methodology for the valuation of intangible assets in a company of the construction sector? The proposal is based on a methodology for the valuation of intangible assets following the guidelines of the Project Management Institute (PMI), the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS), reviewing the literature on the subject, as well as the applicability of techniques and methodological tools. The approach used is quantitative. As a result, it is important that construction entrepreneurs know and apply appropriate methodologies for the valuation of their intangible assets, such as "brands" that may represent important values within their construction projects and thus be able to obtain a sustainable profitability.