Análisis de rentabilidad y generación de valor económico agregado en las industrias manufactureras de la Región 7 del Ecuador, en el periodo 2010 – 2014, clasificación CIIU 102 y 103

Abstract

This research analyzes the profitability and value added in manufacturing industry of sectors CIIU 102 and 103 in Ecuador's planning area 7, during the period 2010-2014. Bibliographic information sources are used for construction of a conceptual framework and deepening of knowledge, then in the field work, surveys are applied to senior management, in order to know administrative environment of companies. Subsequently, according with financial statements information available in the Superintendency of Companies and Securities, statistical processing is used to determine that the C102 sector shows a near perfect positive correlation between return on assets and equity, whereas ROE and EVA, have a positive Moderate correlation of 0.58; And, between ROA and EVA correlation is moderate and positive with 0.65. While in C103 sector, there is a near perfect positive correlation between ROE and ROA, between ROE and EVA, there is a weak negative correlation with 0.48 and between EVA and ROA the correlation is moderately negative with 0.59.