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Remuneration And Creation Of Value For Stakeholders: Economic Value Added As A Management Tool

Author

Listed:
  • Leonardo Fernando Cruz Basso

    (Mackenzie Presbyterian University)

Abstract

El valor económico agregado (EVA por sus siglas en inglés) se ha convertido en una herramienta ampliamente aceptada en economías desarrolladas para medir el valor creado por una empresa. La primera ventaja al utilizar EVA con respecto a otras medidas tradicionales es que considera un costo por títulos de capital (Stewart, 1991). La segunda ventaja al utilizar dicha medida es que difiere de medidas contables sugiriendo los ajustes que transforman todas las cantidades medidas en la base acumulada a la base del efectivo. El propósito de este trabajo es demostrar que la remuneración variable representa un valor agregado económico más alto para la empresa cuando se asocia a incrementos en la productividad.

Suggested Citation

  • Leonardo Fernando Cruz Basso, 2002. "Remuneration And Creation Of Value For Stakeholders: Economic Value Added As A Management Tool," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 1(4), pages 255-268, Diciembre.
    • Handle: RePEc:imx:journl:v:1:y:2002:i:4:p:255-268
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    More about this item

    Keywords

    Firm behavior; Business economics; Productivity;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • M2 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics

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