Resumo

BORRAS ATIENZAR, Francisco  e  ARANGO SALES, Humberto. Management of Intangibles at the Cuban Industry of Software. Econ. y Desarrollo [online]. 2020, vol.164, n.2  Epub 19-Jul-2020. ISSN 0252-8584.

The objective of the work is to show the results of a study on the current management of intellectual capital in Cuban software companies. The research was developed in 13 software companies, decisive in that industry, to design and experimentally apply a Management Valuation Model for intangibles. Initially, the main intangible assets that have the greatest impact on the creation of competitive advantages were identified, as well as the premises for the success of this industry. In a second stage, the main strengths and weaknesses of Cuban software companies in the management of intangibles were determined.

Palavras-chave : intangible assets; intellectual capital; companies; computer services.

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