Proyecto final de Grado: Valuación de activos intangibles: estudio de empresas de contenido en Internet
Fecha
2012
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"Las empresas argentinas de hoy en día se preocupan muy poco por realizar trabajos sobre sus activos intangibles, sin notar que lo que no se puede tocar o ver, no debe ser dejado de lado. Uno de los principales objetivos de este trabajo final es llamar la atención de dichas empresas, para que entiendan que, para muchas industrias, los activos intangibles pueden llegar a ser cuantiosamente más importantes que los tangibles. Mediante una ramificación entre teoría y práctica, el presente trabajo se enfoca en el estudio exhaustivo de la importancia de los activos intangibles en las empresas. En primer lugar, los autores se interiorizan en las características más intrínsecas de estos activos, sus virtudes y sus defectos, y todo lo relacionado con los mismos, desde distintos puntos de vista, como el económico, el social o el contable. Luego, el estudio se especifica en las empresas de contenido de Internet, considerando que, en lo tangible, estas empresas sólo consisten en computadoras y quizás un edificio propio. Sin embargo, es sabido que dichas compañías tienen contenido mayor que simplemente computadoras, y ese vasto diferencial lo generan los intangibles. Este es sólo un ejemplo de la infinidad de distintas industrias que generan valor a partir de los intangibles. Y esto nos lleva al final: generar valor. La última parte de esta Tesis se concentra en dos métodos posibles de valuación de los activos intangibles de una empresa determinada. La idea de los autores es apalancar futuros trabajos relacionados con el tema, para que los intangibles dejen de ser una nebulosa en el mercado (particularmente, el mercado argentino), y dejen de existir trabas para su contabilización, utilización y valuación: esto es sólo el comienzo de un camino largo que queda por recorrer para reconocer que las empresas de hoy dependen netamente de sus activos intangibles".
"Nowadays, Argentine companies worry little about working on their intangible assets, without noticing that what cannot be touched or seen, should not be left aside. One of the main objectives of this Final Project is to draw the attention of those companies, for them to understand that, in many industries, intangible assets can be more important that the ones that are tangible. Both through theory and practice, this Final Project focuses on the comprehensive study of intangible assets. First, the authors are internalized in the intrinsic features of intangibles, their strengths and weaknesses, and everything about them from the economic point of view, from the social point of view, or the accounting point of view. Then, the study specifies in the Internet content companies, considering that, in terms of tangibles, these companies only consist of computers and perhaps their own building or office. However, we know that these companies are worth more than just computers, and this vast differential is generated by intangibles. This is just one example of countless different industries that generate value from intangibles. And this brings us to the end: building value. The final part of this Thesis focuses on two different methods of valuation of intangible assets of a particular economy. The authors intention is to leverage future work on this subject, so that the intangibles are no longer a blur on the market (the Argentine market, specifically), and that the obstacles for their accounting, utilization and valuation cease to exist: this is just the beginning of a long road still ahead, to acknowledge that businesses today rely greatly on their intangible assets".
"Nowadays, Argentine companies worry little about working on their intangible assets, without noticing that what cannot be touched or seen, should not be left aside. One of the main objectives of this Final Project is to draw the attention of those companies, for them to understand that, in many industries, intangible assets can be more important that the ones that are tangible. Both through theory and practice, this Final Project focuses on the comprehensive study of intangible assets. First, the authors are internalized in the intrinsic features of intangibles, their strengths and weaknesses, and everything about them from the economic point of view, from the social point of view, or the accounting point of view. Then, the study specifies in the Internet content companies, considering that, in terms of tangibles, these companies only consist of computers and perhaps their own building or office. However, we know that these companies are worth more than just computers, and this vast differential is generated by intangibles. This is just one example of countless different industries that generate value from intangibles. And this brings us to the end: building value. The final part of this Thesis focuses on two different methods of valuation of intangible assets of a particular economy. The authors intention is to leverage future work on this subject, so that the intangibles are no longer a blur on the market (the Argentine market, specifically), and that the obstacles for their accounting, utilization and valuation cease to exist: this is just the beginning of a long road still ahead, to acknowledge that businesses today rely greatly on their intangible assets".
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EMPRESAS, INTERNET, VALORACION