Conceptualización del EVA e identificación de las variables características que lo componen

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reponame:Repositorio Institucional EdocUR

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Becerra Naranjo, Julian; Giraldo Yepes, Camilo Andrés; Administrador de Negocios Internacionales;
Facultad de administración; Universidad del Rosario
EVA; Valor Económico Agregado; Valor económico agregado; Efectividad organizacional; Indicadores de gestión; Planificación estratégica; Toma de decisiones en administración; Economic Added Value; VALOR ECONOMICO AGREGADO; EFECTIVIDAD ORGANIZACIONAL; INDICADORES DE GESTION; PLANIFICACION ESTRATEGICA; TOMA DE DECISIONES EN ADMINISTRACION
thesis / dissertation description
Companies need to be constantly measuring the results of operations and efficiency on their business. Traditionally it has been used several financial indicators to measure these results being inadequate in its analysis. The EVA, not being the indicator that can overcome these shortcomings, it is the most comprehensive indicator and may reflect a more real information from the company because of including, among others, the concept of opportunity cost of the money for the shareholders.