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Propuesta de adaptación de la metodología valor económico agregado (EVA) aplicada a diez instituciones de educación superior (IES) en Colombia

Author

Listed:
  • Mariño-Arevalo, Andres

    (Universidad del Rosario)

  • Muñoz-Martínez, Ivonne Tatiana

    (Universidad del Rosario)

Abstract

El presente trabajo tiene como propósito proponer una adaptación de la metodología del valor económico agregado (EVA), para que sea aplicada en instituciones de educación superior (IES) en Colombia, para lo cual se realizó su cálculo en diez (10) IES entre los años 2019-2021. Los resultados, una vez realizada la adaptación y el cálculo, evidencian que nueve de las diez IES analizadas en los tres años estudiados destruyen valor, y para cubrir el alto costo de capital operativo obtenido requieren generar entre 2 y 17 veces más el equivalente de sus respectivos excedentes operacionales, lo que lleva a reflexionar sobre la importancia de comenzar a proponer adaptaciones de cálculo de indicadores financieros propios para el sector con el fin de mejorar la gestión financiera y tener mayores elementos de base para la toma de decisiones acertadas y oportunas.

Suggested Citation

  • Mariño-Arevalo, Andres & Muñoz-Martínez, Ivonne Tatiana, 2024. "Propuesta de adaptación de la metodología valor económico agregado (EVA) aplicada a diez instituciones de educación superior (IES) en Colombia," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 16(1), pages 215-242, January.
    • Handle: RePEc:col:000443:021253
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    More about this item

    Keywords

    instituciones de educación superior; valor económico agregado EVA; gestión financiera; gestión académica;
    All these keywords.

    JEL classification:

    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence

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