Download PDFOpen PDF in browserConceptual Model for the Measurement of Intangible Elements in Entities of the Health Sector in Cuba.EasyChair Preprint 57307 pages•Date: June 6, 2021AbstractThe terms intangible, active resources, intellectual capital, intangible and intangible activities sound as interchangeable words, however they present characteristic peculiar in the essence of their concepts. The dissemination of the knowledge in the investigation on intangible it becomes important for their appropriate understanding and use in the academic and managerial means. In the current scenario, to have this knowledge has reached a strategic relevance for the organization and they constitute, according to studious of the topic, true competitive advantages. For it, the establishment of mechanisms or models for the mensuration and administration of this important resource it has constituted study object of countless investigations. For the importance of the budgotten sector, in particular the one sector of the health and for the preponderant paper of intangible elements in this type of entities, the present investigative work seeks as investigation objective to design a conceptual model for the mensuration of intangible elements in the entities of the sector of the health in Cuba, the one same it will serve as tool in the opportune one taking of decisions administrative. Keyphrases: Conocimiento, Intangibles, Modelos conceptuales y de gestión, presupuesto
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