Resumen

CORONADO ARANGO, Harold. Investment decisions: an intangible assets and liabilities approach (analysis in the logistic segment). Rev. cienc. tecnol. [online]. 2022, vol.5, n.2, e224.  Epub 14-Ago-2023. ISSN 2594-1925.  https://doi.org/10.37636/recit.v5n2e224.

This study shows the factors that affect business investment decisions traditionally concentrated towards the tangible asset, considered this as the main agent to strengthen the wealth of the organization and the new orientation towards investing in intangible assets. The objective of the research is to examine the perception of the current entrepreneur regarding new parameters in their investment decisions towards intangible or immaterial assets, as an element that can generate long-term value in the company. In addition, it examines the intangible liability, as an agent that could reduce the value of the company. In this sense, the research is framed within the qualitative and quantitative modality, carrying out a diagnosis of seven cases of companies in the logistics sector in San José, Costa Rica, applying the survey ticket technique and an intangible model, from which obtains as a main result that these examined companies are progressively incorporating the criteria of intangible assets in the modern dynamics of improvement, for an effective business management in an extended commercial horizon.

Palabras llave : Intangible Assets; Intangible Liabilities; Investment; Investment decisions; Logistic Operator; Intellectual Capital; Profits.