Análisis de rentabilidad y generación de valor económico agregado EVA en las industrias manufactureras en la Región 7 (CIIU 101) del Ecuador periodo 2010 - 2014

Abstract

The objective of the present study turned to an analysis of the profitability and economic value added EVA in the manufacturing industries of Ecuador in Region 7 (ISIC 101) period 2010-2014, through the application of financial indicators to the actual values of the Sector C101.This study was a nature analytical based on accounting information systems, arranged by the Superintendency of companies, was also a comparative investigation applied to SMEs of the Ecuador and applied a descriptive statistical analysis for quantification of the impact on the profitability on the added value of the sector. The valuation models used in investigative work helped expose the relationship between profitability and the creation of economic value added of the manufacturing industries of the Region 7, identifying a loss of market value, to have an EVA negative, since its heritage has been affected by the destruction of value. KEY words: Economic value added (EVA). Profitability on heritage (ROE). Return on assets (ROA), weighted average cost, Capital investment, SME