Evaluación a la gestión financiera para determinar el Valor Económico Agregado (EVA) de la Fábrica de Embutidos Jorge Jara Vallejo “La Ibérica Compañía Limitada” Período 2017 - 2018.

Abstract

The objective of this research was to evaluate the financial management of Fábrica de Embutidos Jorge Jara Vallejo "La Ibérica Cía. Ltda. during the year 2017 - 2018, in order to establish the relationship that exists with the generation of Economic Value Added (EVA). The research was based on the collection, organization, analysis and interpretation of financial information contained in the Financial Statements, as well as the collection of qualitative information by means of the qualitative information through an opinion survey applied to administrative and financial staff in order to establish criteria regarding the level of knowledge, use and application of financial management tools and the relationship with the creation of wealth or value for the owners during the 2017 - 2018 financial periods. The research variables were tested using Spearman's Rho correlation coefficient in the SPSS system, as result is a significant level of 0.172 which indicates a perfect positive correlation, in the range (+0.11 to 0.50); therefore, the null hypothesis of research that states that: The evaluation to the financial management of the Fábrica de Embutidos Jorge Jara Vallejo "La Ibérica Cía. Ltda." Period 2017 - 2018, is significantly related to the EVA, was accepted. The results of the financial analysis determined that in 2017, the Fábrica de Embutidos Jorge Jara Vallejo "La Ibérica Cía. Ltda, obtained a negative EVA (-$ 71,017.23); which means that this year destroyed the value or did not generate wealth for the capital contributing partners. In 2018, it obtained a positive EVA ($31,077.77); which means that this year the company generated wealth for the capital contributing partners. It is concluded in the need for the application of financial and market strategies that greater creation of added value or wealth for its owners in a sustainable manner in the short and long term.