and current head of the postgraduate studies division of the Faculty of Accounting and Administration of the UAQ. ORCID: 0000-0002-6338-6209 INTRODUCTION Technological management is a widely recognized issue in the Law for the Development of the Competitiveness of Micro, Small and Medium Enterprises (SMEs); where through the Ministry of Economy, the commitment to develop sectoral programs to support SMEs, promote them and facilitate their access to financing in equal opportunities for all

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... ies has been demonstrated. Despite the fact that technology management has boomed in recent years and its importance has increased, its application has been wasted and, therefore, efficient technology and tools have not been developed in the market to make it easier for companies to real asset valuation; considering that this implies a process that demands the monitoring of adequate methodologies and formal tools that allow the reasonable measurement of its value beyond the traditional ones: furniture, computer equipment, offices, passing to the not so traditional ones such as intangible assets that can even make a company grow significantly through some technological development. According to data obtained from the National Institute of Statistics, Geography and Informatics (INEGI), in Mexico there are more than 4 million 15 thousand business units that support the country's economy, of which 99.8% are classified as SMEs (2). However, most of them do not manage to obtain the necessary growth to support themselves and disappear, highlighting among the main reasons the lack of capital, the excess of procedures and high taxes, and the ignorance of the intangibility in the company (mainly in service companies) and the competition generated by other companies. Commonly, SMEs are focused on the development and fulfillment of their main activity, according to their commercial sector, and do not have an area dedicated to technological management, therefore, they are unaware of their true potential value since their measurement focuses only on their book