Added value in the assembly of vehicles in Colombia.

Valor agregado en el sector de ensamble de vehículos en Colombia

This paper evaluates the financial performance of the vehicle assembly sector in Colombia, during the time frame 2008-2013, by means of an analysis of financial and management of value indicators. The results show that this sector has generated added market value in this time frame, regardless of the fact that in three years the value was destroyed. This is due, mainly, to the behavior of the profitability of net operational assets, driven by efficacy in the control of costs and expenses and by the efficiency in the use of net operational assets. It would be desirable to extend this research to the sector of vehicle parts and vehicles in general.