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Medición del desempeno: retorno sobre inversión, ROI; ingreso residual, IR; valor económico agregado, EVA; análisis comparado

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  • Carlos Fernando Cuevas

Abstract

El artículo quiere a partir de un recuento crítico de los análisis tradicionales del ROI y del IR dar una mirada analítica a estos indicadores comparándolos entre sí, mirando su alcance e importancia reales, igualmente sus problemas conceptuales y limitaciones.Al final se introduce el EVA, como medida y filosofía, mirando lo novedoso de la misma y los aspectos comunescon el ROI y el IR.

Suggested Citation

  • Carlos Fernando Cuevas, 2001. "Medición del desempeno: retorno sobre inversión, ROI; ingreso residual, IR; valor económico agregado, EVA; análisis comparado," Estudios Gerenciales, Universidad Icesi, April.
    • Handle: RePEc:col:000129:004823
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    Cited by:

    1. orge Aníbal Restrepo Morales & Juan Gabriel Vanegas López & Lorenzo Portocarrero Sierra & Aquileo Camacho Vargas, 2016. "Una aproximación financiera al potencial exportador de las comercializadoras internacionales de confecciones mediante un dupont estocástico," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 25(1), pages 41-56, December.

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