El capital intelectual como activo intangible y su impacto en la valoración empresarial en la ciudad de Ambato durante el período 2015

Abstract

Capital as an agent of business valuation, to make use of documentary research methodology to base the study, field since it was carried out within a determined entity in this case Luigi Valdini Cia Ltda. in which the Skandia model of company valuation was implemented. This work has great importance because in the city of Ambato few are the companies that have knowledge on the subject of studies therefore it was developed the main concepts and finally as a result a calculation of the value of the company was elaborated through the mentioned model Determining the net book value taking as reference the net worth versus the value of the company taking into account Intellectual Capital which demonstrated a substantial revaluation and that allows to know the results of investing in this heading. This project is intended to be carried out through the corresponding organizations for dissemination and application in other entities.