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Los indicadores de costos: una herramienta para gestionar la generación de valor en las empresas industriales colombianas

Author

Listed:
  • Diego Andrés Correa Mejía
  • Laura Yulieth Martínez Molina
  • María Camila Ruiz Criollo
  • María Alejandra Yepes Montoya

Abstract

La información de costos juega un papel fundamental en las empresas ya que de su adecuada gestión dependen en gran medida los resultados financieros. En este trabajo se busca determinar el impacto financiero de los indicadores de costos en la generación de valor de las empresas colombianas del sector industrial, tomando como periodo de análisis los anos comprendidos entre 2013 y 2016. Para esto se utilizaron modelos de datos de panel que permitieron concluir que el costo de la mercancía vendida tiene un impacto negativo en los indicadores financieros como el margen EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization), Q de Tobin y el efectivo de actividades de operación.

Suggested Citation

  • Diego Andrés Correa Mejía & Laura Yulieth Martínez Molina & María Camila Ruiz Criollo & María Alejandra Yepes Montoya, 2018. "Los indicadores de costos: una herramienta para gestionar la generación de valor en las empresas industriales colombianas," Estudios Gerenciales, Universidad Icesi, vol. 34(147), pages 190-199, May.
    • Handle: RePEc:col:000129:016505
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    File URL: https://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/2643
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    Cited by:

    1. repec:thr:techub:10032:y:2022:i:1:p:41-61 is not listed on IDEAS
    2. Jesus Alberto Peinado Guevara & Victor Manuel Peinado Guevara & Aldo Alan Cuadras Berrelleza & Jaime Herrera Barrientos & Hector Jose Peinado Guevara & Mayra Patricia Osuna & Miguel Angel Montoya Leyv, 2022. "Importance of financial planning for the administrator of microenterprise in Guasave, Sinaloa," Technium Social Sciences Journal, Technium Science, vol. 32(1), pages 41-61, June.

    More about this item

    Keywords

    contabilidad de gestión; información de costos; gerencia del valor; desempeño financiero; indicadores financieros;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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