Efectos contables y financieros de la gerencia basada en valor
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Abstract
During the first years of the decade of ochentas, one began to know a subject that revolutionary the companies at world-wide level, the subject to which I talk about is not other that famous (EVA) the Economic Value Added. That translated the Spanish it is Added Economic Value , this indicator that has been used by companies of world-wide stature as IBM, T&T, and TEXAS INSTRUMENTS, among others, is not another thing that an integral system of financial administration and its remuneration based on incentives and which consists of finding the yield of a company after discounting the taxes and reducing the cost to him of all the invested capital, to generate that yield (Cost of the Debt plus the Cost of the Capital corresponding to stock.) But as it is managed to add Value to the companies, although it seems incredible the only thing that one is due to do in carrying out a Management Based on Value .
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