Abstract

MESA PALACIOS, Gladys; SERRA TOLEDO, Rolando  and  FLEITAS TRIANA, Sonia. Methodology for the Management of visible intangible fixed assets in a University. Universidad y Sociedad [online]. 2018, vol.10, n.4, pp. 154-161.  Epub Sep 02, 2018. ISSN 2218-3620.

Theestablishment of policiesforthedevelopment, management and control of intangible fixedassetsis a topic of greatimportance and relevancenotonlyforcompanies, butalsoforresearchinstitutions and HigherEducation.At present, thereis no integral conception in Cuban universitiesforworkwithfixed intangible assets (AFI) and itsmanagement and control isinsufficient and ineffective. The paper presentsthefoundation and structuring of a methodologyfortheimprovement of theprocess of management of intangible fixedassets visible oridentifiable at theTechnologicalUniversity of Havana José Antonio Echeverría, Cujae, as a contributiontoitsstrategicdevelopment and theincrease in efficiency and competitiveness as requiredbyeconomic and social development.

Keywords : Management; intangible assets; university.

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