Determinación del valor económico añadido: un modelo alternativo

• Autores: Gallegos Muñoz, Cecilia, Medina Giacomozzi, Alex
• Formato: artículo
• Fecha de Publicación: 2011
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/180466
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/439/431; https://doi.org/10.18800/contabilidad.201101.003
• Nivel de acceso: acceso abierto
• Materia: Valor económico añadido; VEA; Valor económico; Creación de valor económico; Rendimiento sobre la inversión.; https://purl.org/pe-repo/ocde/ford#5.02.04

The economic value creation is something that affects all companies, that is why, it is crucial to establish , for which purpose, there are a variety of procedures. Among which, especially the method of economic value added (EVA), which can compare the yield of investment to its financial cost. This methodology is very useful, but its definition does not distinguish EVA from the business effects with EVA generated results, so in this article we propose a new way to determine the EVA that allows differentiation and the EVA distinction created by many results achievable by the company. Finally, an explanatory case it is presented to demonstrate if the new proposal it is applicable or not.