Identificación de factores determinantes de éxito en la implementación de modelos de valoración de intangibles asociados al capital humano : el caso de una empresa de desarrollo de software (IT XPERTIX S.A.S) de la ciudad de Medellín

Abstract

The management of intangible assets has become a fundamental pillar in organizations, because it is based on a knowledge economy that in the globalized environment has become a factor of power, which is why companies need to measure it and give it value as a success factor. The valuation of intangibles associated with human capital is based on converting individual knowledge for the entire organization, through culture, processes, products and its relationship with customers. The purpose of this research is to identify the determinants of success to leverage or hinder the implementation of valuation models of intangibles associated with human capital. The case of a software development company (IT XPERTIX S.A.S) in the city of Medellin. To measure and value human capital and incorporate it in financial models of company valuation. In the methodological aspect it is oriented to a case study design with a qualitative approach, of descriptive-cross-sectional type, with the application of an in-depth interview instrument, to participating subjects.