Análisis teórico de modelos para la medición de la generación de valor económico
DOI:
https://doi.org/10.29105/vtga5.2-717Keywords:
Creación de valor, análisis financiero, flujo de efectivoAbstract
The present work is a theoretical analysis of the different existing models to measure the creation of value in an organization. In order to generate knowledge for companies mainly those located in emerging countries, these models were systematized in steps that provide managers and investors with tools to make decisions. For this purpose, a documentary research was carried out that encompassed the theories related to the main valuation methods of value creation, such as, among others, the economic value added and the free cash flow method. Of which it was concluded that each model has its strength in a certain situation, as well as that all the models start from the same base theory which indicates that while investing in a project that generates yields higher than the cost of financing, this should generate economic value.
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