Medición del valor económico agregado EVA de las empresas de Caldas en el periodo 2000-2008
Medición del valor económico agregado EVA de las empresas de Caldas en el periodo 2000-2008
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- Alejandra Molina Osorio, Gabriel Eduardo Escobar Arias, Ruben Dario Arango Álvarez, Relaciones entre los flujos de efectivo de las empresas de Caldas y el crecimiento económico regional para el sector servicios durante el período de 2002 a 2010 , Lúmina: Vol. 13 (2012): Lúmina 13 (January-December)
This research is based on the report of
the information of the fi nancial statements
submitted continuously by Caldas’
enterprises to the Superintendency of
Societies during the period 2000-2008,
which allowed us to calculate and obtain
the variation of such index.
To this end, we fi rst refi ned the fi nancial
statements and extracted the accounting
accounts required to calculate the operational
profi tability, the cost of the average
adjusted capital to obtain the Added
Economic Value in percentage terms.
Lastly, I make an analysis of the behavior
of the EVA in the industrial, commercial,
agro-industrial and the activities sector,
since they are the most representative to
group different units of business.
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