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Evaluación financiera de la pyme del sector construcción de vivienda 1en Colombia (2011-2016)

Author

Listed:
  • Jorge Alberto Rivera Godoy

Abstract

El documento muestra los principales hallazgos de un análisis que tiene como intención el de valorar el comportamiento financiero de la pyme del sector construcción de vivienda en Colombia en el período 2011-2016, siguiendo como metodología el estudio de algunos de los más importantes indicadores de desempeno contables y de valoración a nivel económico para determinar el grado de cumplimiento del objetivo financiero de las empresas. La pyme del sector de la construcción en Colombia logra rendimientos contables, aunque superiores en la mediana empresa en razón a su eficacia en el control de los gastos y al uso de un mayor apalancamiento financiero positivo. No obstan-te lo anterior, los resultados también demuestran que existe una destrucción del valor económico agregado (EVA) en los anos analizados. Esta destrucción de valor obedece a que el costo de recursos financieros es superior a la utilidad operacional después de impuestos.

Suggested Citation

  • Jorge Alberto Rivera Godoy, 2018. "Evaluación financiera de la pyme del sector construcción de vivienda 1en Colombia (2011-2016)," Revista CIFE, Universidad Santo Tomás, vol. 21(35), pages 141-165, July.
    • Handle: RePEc:col:000195:019182
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    File URL: https://revistas.usantotomas.edu.co/index.php/cife/article/view/5373/5159
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    More about this item

    Keywords

    Economic value added (EVA); valor de mercado agregado (VMA); indicadores financieros de eficiencia; eficacia y efectividad; pyme de construcción de viviendas;
    All these keywords.

    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • L74 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - Construction

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