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Contribución al reconocimiento desde la ciencia contable de intangibles en entidades del sector de la salud

Author

Listed:
  • Abad Alfonso, Annayka

    (Universidad de Matanzas)

  • Baujín Pérez, Pilarin

    (Universidad de Matanzas)

Abstract

Los términos recursos intangibles, activos intangibles, capital intelectual, intangibles y actividades intangibles suenan como palabras intercambiables, sin embargo, presentan características peculiares en la esencia de sus conceptos. La diseminación del conocimiento en la investigación sobre intangible se hace importante para su adecuada comprensión y utilización en el medio académico y empresarial. En el escenario actual, disponer de este conocimiento ha alcanzado una relevancia estratégica para la organización y constituyen ventajas competitivas. Por ello, el desarrollo de modelos para la medición de este importante recurso ha constituido objeto de estudio de innumerables investigaciones.

Suggested Citation

  • Abad Alfonso, Annayka & Baujín Pérez, Pilarin, 2019. "Contribución al reconocimiento desde la ciencia contable de intangibles en entidades del sector de la salud," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 3(4), pages 89-97.
    • Handle: RePEc:ris:rcubfp:0125
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    More about this item

    Keywords

    contabilidad; intangibles;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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