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Valor agregado en el sector de ensamble de vehículos en Colombia Patterns in Neighboring Areas: Colombia

Author

Listed:
  • Jorge Rivera

    (Universidad del Valle)

  • Ana Padilla

    (Universidad del Valle)

Abstract

En este artículo se evalúa el desempeño financiero del sector de ensamble de vehículos en Colombia durante el pe-ríodo 2008-2013, mediante un análisis de indicadores financieros y de gestión del valor. Los resultados, muestran que este sector ha generado valor de mercado agregado en este período, a pesar, de que en tres años destruyó valor. Esto obedece, principalmente, al comportamiento de la rentabilidad de activos netos operacionales, impulsada por la eficacia en el control de costos y gastos y por la eficiencia en el uso de los activos netos operacionales. Es de-seable ampliar esta investigación para el sector autopartes y automotriz.

Suggested Citation

  • Jorge Rivera & Ana Padilla, 2015. "Valor agregado en el sector de ensamble de vehículos en Colombia Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(16), pages 226-249, Septiembr.
    • Handle: RePEc:mnz:lumina:v:0:y:2015:i:16:p:226-249
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