Methodological Proposal for the use of unproductive fixed assets in a company in the healthcare sector in Colombia
DOI:
https://doi.org/10.33131/24222208.369Keywords:
Unproductive Fixed Assets, Fixed Assets Management, equipmentAbstract
This article describes a methodological proposal to recover the resources that companies invest in equipment (medical plant and equipment) to improve their productivity. Over time, these fixed assets depreciate and are no longer used, being categorized as unproductive. For this reason, an exit strategy for these unproductive fixed assets is proposed that involves the company's employees in their acquisition. In addition, a validation exercise is presented through a survey applied to the personnel of a company in the healthcare sector in Colombia. The analysis shows that with the proposed fixed asset management model, only a fraction of the economic investment that the company has made in the purchase of this equipment would be recovered. Still, it would increase the sense of belonging of the organization's collaborators.
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