Análisis de rentabilidad y generación de valor económico agregado en las industrias manufactureras (CIIU 105-107-108) de la región 7 del Ecuador, en el periodo 2010-2014

Abstract

Abstract: This research analyzes profitability and added economic value generation in manufacturing industries that belong to economic sectors CIIU 105, 107 and 108, of Region 7 of Ecuador. Bibliographic information sources were used to do a conceptual framework of sustenance; with historical accounting information provided by Superintendency of Companies and Securities, were made adjustments in financial statements of companies to adapt International Financial Reporting Standards (NIIF). Then as part of financial analysis, were estimated ROE, ROA y EVA and their correlation, applying Pearson coefficient. In field work, surveys were applied to ten entrepreneurs of C105, C107 and C108 to collect qualitative and quantitative information of their companies; The results of this research allowed to obtain conclusions and recommendations so that the university continues studying and socializing studies about this subject, in order to promote implementation of policies that facilitate entrepreneurs maximize their investment's return.