Resumo

BORRAS ATIENZAR, Francisco  e  CAMPOS CHAURERO, Lisi. Intangibles's Management:: Proposals for the Mediation of its Efficiency in Cuban Enterprises. Econ. y Desarrollo [online]. 2015, vol.155, n.2, pp. 133-148. ISSN 0252-8584.

The article evidences the result of studying the role of the intellectual capital in the sustainable development of organizations, as well as the diagnosis about the management of the intangible assets in the Cubans companies, where 210 Havana's companies were used as samples. The present paper suggests a model for the measurement of the efficiency of intangibles's management, adapted to the conditions of Cuban economy. For the determination of intangible inductive variables of value in our context, a research with 210 businessmen of all the country was carried out. The feasibility and pertinence of proposed mode is evaluated through its application to a Cuban metallurgic industry.

Palavras-chave : business management; intellectual capital; economic development; management.

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