Análisis de la gestión financiera para determinar el valor económico agregado (EVA) de la Escuela de Educación Básica Rey Salomón , del cantón Cayambe durante el período 2016-2020

Abstract

Abstract: Through the study determined as Analysis of Financial Management to determine the Economic Value Added (EVA) of the "Rey Salomón"School of Basic Education, of the Cayambe canton during the period 2016-2020, it has been possible to know the real situation of the institution. Which,it is of great importance since it is perceived as a necessary tool to measure the profitability of a company, being able to analyze the results of financial management through financial indicators. The design is non-experimental cross-sectional and employs an analytical descriptive approach, using interview techniques and information from financial statements to determine the EVA. Based on the interviews, it was found that the administrative decisions were not supported by financial statements, rather, they were supported by periodic meetings held with the executives, who wereunaware of the Eva methodology. Based on the calculation made, it is determined that costs and expenses exceed income, presenting negative EVA, averaging 1.6 million. This study concludes that the school is not generating economic value after covering its expenses and satisfying the minimum profitability, for which it recommends implementing the determination of EVA in financial analyzes to improve decision-making at the economic-financial and educational level of the school Institution.