Analysis of the economic value added in the medium agro-industrial companies of the single register of Mipymes of the city of Ibarra.

Abstract

The globalized environment demands from companies great challenges in order to maintain competitiveness, and to attract investments. The generation of value is a necessity for new economic entities, a tool for the analysis of certain non-traditional financial information ratios. The Economic Value-Added method is an alternative for measuring the management decisions of MSMEs based on the financial results obtained and the quantification of the cost of capital that entails the possible destruction or not of the value of the shareholders' investment. The research is of a nonexperimental, transversal type, with a descriptive scope documentary design, compiling institutional financial information for the evaluation of the creation or not of value in the organizations.