Valuation of intangible elements in R&D projects at the company COMBIOMED

Authors

Keywords:

technology, customer, business, innovation, market

Abstract

The objective of this research is to propose a methodology to value intangible elements associated with R&D projects for the design of medical equipment and devices in the company COMBIOMED Digital Medical Technology, as a solution to limitations identified in the accounting recognition of said projects as intangible fixed assets. The use of theoretical, empirical and information collection methods allowed the identification of five elements: technological development, level of customer maturity, level of business maturity, determinants of innovation and market study; which were applied in the development of the methodological proposal. The validation of the methodology proposed in the project of the entity called: DOCTUS VIII Physiological Parameters Monitor, demonstrated the viability of the developed criteria.

Author Biographies

Maibel Martell López, COMBIOMED Tecnología Médica Digital, La Habana, Cuba

 

Julia Ileana Deás Albuerne, Universidad de La Habana, La Habana, Cuba

 

References

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Business Readiness Levels (s.f.) The Complete Guide for Academics. KTH Innovation. Business-readiness-Level.pdf (kthinnovationreadi nesslevel.com).

Consejo de Normas Internacionales (2001): Norma Internacional de Contabilidad No.38 “Activos Intangibles” (NIC No.38).

Cuesta A., & Valencia M. (2014). Indicadores de gestión humana y del conocimiento en la empresa. Ediciones ECOE Colombia. 2014. p.13, 15,17,

González, J. (2011). Manual de transferencia de tecnología y conocimiento. The Transfer Institute.

González, M. y Duque, D. (2017). Metodología para la valoración financiera de activos intangibles de los resultados de los grupos de investigación de la Universidad Tecnológica de Pereira. (tesis de pregrado). Universidad Tecnológica de Pereira.

Ministerio de Finanzas y Precios (2018): Norma Cubana de Contabilidad No.8 “Activos Fijos Intangibles” (NCC No.8).

Roth, F. (2020). Revisiting intangible capital and labour productivity growth, 2000-2015. Journal of Intellectual Capital, 21(5). DOI 10.11108/JIC-052019-011.

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Published

19-12-2024

How to Cite

Martell López, M., & Deás Albuerne, J. I. (2024). Valuation of intangible elements in R&D projects at the company COMBIOMED. Cuban Magazine of Finance and Prices, 8(4), 132–145. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/11_V8N42024_MMLyJIDA

Issue

Vol. 8 No. 4 (2024): Vol. 8 Núm. 4 (2024): octubre - diciembre

Section

Research articles

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