Management of intangibles in the informal fashion industry in the clothing subsector of Cúcuta Gestión de intangibles en la industria informal de la moda en el subsector confecciones de Cúcuta

Abstract

The objective of this paper is to analyze the relationship between the sectoral informality of micro and small clothing companies in the city of Cúcuta with the capacity to generate intangible assets through the management of intellectual capital and its impact on competitiveness and creation. of value. A descriptive study was carried out through a bibliographical review to synthesize the key concepts that allow the theoretical definition of intangible assets and intellectual capital from different disciplinary approaches, the determining factors for the management of intangible assets and intellectual capital were selected. applicable to the fashion industry to develop an interview with sectoral representatives in trade union and production activity regarding their training perceptions and academic and/or empirical knowledge in the generation and valuation of intangibles that would allow them to use them as tools to improve their competitiveness, create added value and develop long-term competitive advantages. The initial result denotes basic parameters for the identification of intangible asset management factors in micro and small clothing companies, their qualitative description and conceptual definition to be subsequently analyzed. It is concluded that there is an inversely proportional relationship between the level of knowledge and use of intellectual capital with the informality of micro and small clothing companies in Cúcuta, which makes it a necessity -for the sustainability and growth of the sector- the planning of strategies, whether from the entities, the unions and/or the management of the organization, the identification, understanding, assimilation and systematic application in the business activity of the management of intangible assets and intellectual capital as a tool for competitiveness in the era of information and knowledge.