Gestión financiera y el valor económico agregado (EVA) de la empresa Plasticaucho Industrial S.A.

Abstract

This research is executed in Business "PLASTICAUCHO INDUSTRIAL SA" city of Ambato, in order to identify areas that create or destroy value by applying the indicator of economic value added "EVA", allowing to project the organization towards an optimal, cost and performance mainly entering a culture of value creation. The goal of the company is seeking, raising the value of the company through maximizing profits for shareholders by balancing liabilities and assets in order to minimize the risk levels and have adequate liquidity to meet short-term commitments ; It is in this search the real challenge of finding the value of the company and interpret it in light of the study carried out, the design of a financial management model Maximizing proposed EVA Company "Plasticaucho" Industrial SA is started, the Ambato, by inadequate appreciation of profitability. The EVA would be a tool that provides essential information on financial aspects and components to analyze the results of financial management, including the factors that influence the generation of value in the company, and specifically in business value, incorporating assets almost never taken into account and do not appear in the financial statements of the company as intangible assets, for example the value of knowledge, which is deposited in the employees of the company. Besides the EVA allows the organization to assess whether the performance of the company is efficient, because if you are creating value, it means that we are reaching the objectives optimizing resources, and the more value the company generates more efficient; the company has a profit on the outcome of its financial statements but that is not guaranteed to be generating value and the EVA can determine this.