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.
Downloads
Metrics
References
Berk, J. (2011). Finanzas corporativas. México, Distrito Federal: Pearson Educación.
Besil, J. (2013). Caso práctico de finanzas y sistemas financiero. México: Colegio de contadores públicos de México.
Block, S., Hirt, G., Danielsen, B. (2011). Fundamentos de Administración Financiera. México, Distrito Federal: McGraw Hill.
Catanese, L. (1997). Women´s history: a guide to sources at Hagley Museum and Library. Estados Unidos de América. Library of congress cataloging in publication data.
Castaño Guillen, C. (2008). Valoración de pequeñas empresas: una aplicación a la marca. "Denominación de Origen Dehesa de Extremadura".
CINIF (2018) Normas de Información Financiera. México. CINIF-IMCP.
Copeland, T., Koller, T., Murrin, J. (1995). Valuation: Measuring and Managing the Value of Companies. New York: John Wiley & Sons.
Fernández, P. (2005) Creación de valor para los accionistas: Definición y cuantificación. España. Universia Business Review
Garcia, J. (2005). Métodos de Administración y Evaluación de Riesgos. Universidad de Chile
Lawrace, J. (2004). Principios de Administración Financiera. 10ma. Edición.
Lopez, L. y Luna, B. (2001). Valoración de empresas en la práctica. Primera edición. Mc Graw Hill. Madrid, España. (Serie McGraw-Hill de Management).
Parodi, C. (2001). El lenguaje de los proyectos. Gerencia social. Diseño, monitoreo y evaluación de proyectos sociales. Lima: Universidad del Pacífico. ISBN 9972-603-32-6.
Price Waterhouse Cooper, (2010). “Supplier Relationship Management How key suppliers drive your company’s competitive advantage”. Disponible en: https://www.pwc.nl/nl/assets/documents/pwcsupplier-relationship-management.pdf
Stern, J., (2001). Como implementar el cambio del valor agregado en la organización. Colombia. Bogotá: Grupo editorial Norma.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
The rights of the work belong to the authors, however, the authors grant the journal the rights of first publication, processing, diffusion and archiving related to the literary work, through a license of patrimonial rights, within the limits established in the "Ley Federal del Derecho de Autor" in force, as well as to the interests of the journal VinculaTégica Efan and those of the Facultad de Contaduría Pública y Administración of the Universidad Autónoma de Nuevo León.
