THE EVA IN THE EVALUATION OF INVESTMENT ALTERNATIVES

EVA (Economic Value Added) is a specific indicator of residual income that many companies used nowadays to measure its performance. Its fundament is that the supreme objective of the directives of the organization is to create value, and for that it was conceived as the tool able to measure if that...

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Detalles Bibliográficos
Autores: Mavila Hinojoza, Daniel, Polar Falcón, Ernesto
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2006
País:Perú
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Idioma:español
OAI Identifier:oai:revistasinvestigacion.unmsm.edu.pe:article/5861
Acceso en línea:https://revistasinvestigacion.unmsm.edu.pe/index.php/idata/article/view/5861
Access Level:acceso abierto
Palabra clave:Economic Value Added (EVA)
Market Value Added (MVA)
Value Net Present (VPN).
Valor agregado económico (EVA)
valor agregado de mercado (MVA)
valor actual neto (VAN).
Descripción
Sumario:EVA (Economic Value Added) is a specific indicator of residual income that many companies used nowadays to measure its performance. Its fundament is that the supreme objective of the directives of the organization is to create value, and for that it was conceived as the tool able to measure if that goal is effectively fulfilled. In this article, we show that through MVA (Market Value Added) we will update EVAs previously calculated, allowing to evaluate an alternative of inversion as an alternative method to VAN.