Visible intangible fixed assets as a contribution to the Cujae university heritage

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Abstract

Nowadays, the concepts of heritage management and university identity are of vital importance for sustainable development based on community participation and social responsibility.

University heritage integrates all material and intangible heritage related to the university, in which university intangible fixed assets have great relevance.

The establishment of policies for the development, management and control of intangible fixed assets is therefore a topic of great importance and topicality for research and higher education institutions, given that, currently, it does not exist in universities. Cuban companies, a comprehensive conception for working with intangible fixed assets and their management and control is insufficient and ineffective.

The work presents the foundation and structuring of a procedure to achieve the improvement of the management and control process of visible intangible fixed assets at the José Antonio Echeverría Technological University of Havana, Cujae, as a contribution to its strategic development and the preservation of heritage. University within the University Extension work of our university and specifically the institutional research project Conservation of University Cultural Heritage.