<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1815-5936</journal-id>
<journal-title><![CDATA[Ingeniería Industrial]]></journal-title>
<abbrev-journal-title><![CDATA[Ing. Ind.]]></abbrev-journal-title>
<issn>1815-5936</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ingeniería Industrial, Instituto Superior Politécnico José Antonio Echeverría, Cujae.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1815-59362020000300004</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Activos intangibles y su influencia en la eficiencia económica de un banco cubano]]></article-title>
<article-title xml:lang="en"><![CDATA[Intangible assets and their influence on the economic efficiency of a Cuban bank]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Montané-Marsal]]></surname>
<given-names><![CDATA[Naivi]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cuesta-Santos]]></surname>
<given-names><![CDATA[Armando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Wuhan University of Technology Management School ]]></institution>
<addr-line><![CDATA[Wuhan, P. R ]]></addr-line>
<country>China</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Tecnológica de la Habana &#8220;José Antonio Echeverría&#8221;  ]]></institution>
<addr-line><![CDATA[La Habana ]]></addr-line>
<country>Cuba</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>41</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S1815-59362020000300004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S1815-59362020000300004&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S1815-59362020000300004&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Basado en la premisa de que si no se puede medir el capital intelectual no se puede gestiona, se realizó un estudio empírico en una institución financiera cubana, con la pretensión de conocer si los activos intangibles están agregando o destruyendo valor en la organización. Se estudian los modelos teóricos nacionales e internacionales de activos intangibles en la empresa moderna y su importancia para generar valor en la organización. Los resultados fueron triangulados a partir de las métricas aplicadas, las que revelaron que no existe una relación significativa entre el desempeño económico de la institución bancaria y la percepción de la gestión de los activos intangibles. Las puntuaciones medias denotan una baja gestión de los intangibles por lo que a corto plazo merecen generar alertas para evitar contracciones en la eficiencia a largo plazo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT Based on the premise that if intellectual capital cannot be measured it cannot be managed. An empirical study was conducted in a Cuban financial institution, with the intention of knowing whether intangible assets are adding or destroying value in the organization. We study the national and international theoretical models of intangible assets in the modern company and their importance to generate value in the organization. The results were triangulated from the metrics applied, which revealed that there is no significant relationship between the economic performance of the bank and the perception of the management of intangible assets, the average scores denote low management of intangibles so in the short term they deserve to generate alerts to avoid contractions in long-term efficiency.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[desempeño económico]]></kwd>
<kwd lng="es"><![CDATA[activos intangibles]]></kwd>
<kwd lng="es"><![CDATA[activos tangibles]]></kwd>
<kwd lng="en"><![CDATA[economic performance]]></kwd>
<kwd lng="en"><![CDATA[intangible assets]]></kwd>
<kwd lng="en"><![CDATA[tangible assets]]></kwd>
</kwd-group>
</article-meta>
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