%0 Journal Article %T Metodolog赤as de valoraci車n de activos tecnol車gicos. Una revisi車n %A Correa Garc赤a %A Jaime Andr谷s %A Arango Serna %A Mart赤n Dar赤o %A Castaˋo R赤os %A Carlos Eduardo %J Pensamiento & Gesti車n %D 2011 %I Fundaci車n Universidad del Norte %X the valuation of assets based on technology has been gaining momentum as the community; especially universities is interested in transferring their assets derived from the research process to the state and enterprises. this paper aims to present the main methodologies for technology assessment. for this, we conducted a review of important literature through articles and books by renowned authors on these special valuation processes. the conclusion was the importance of addressing these issues in the research community in the area of finance in particular, to promote new proposals that integrate qualitative and quantitative aspects, in keeping with the contextual needs of valued objects. %K valuation methodologies %K technology %K intellectual capital %K intangible assets. %U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S1657-62762011000200006&lng=en&nrm=iso&tlng=en