Metodologías de valoración de activos tecnológicos. Una revisión

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.