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Publication
A criação de valor e o economicvalue added: um estudo de caso
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| 394.27 KB | Adobe PDF |
Advisor(s)
Abstract(s)
O crescimento sustentável de uma empresa, impõe, entre outros, um sistema de informação adequado onde seja evidenciado se há ou não, criação de valor. Neste estudo foi efetuada uma revisão da literatura, onde sobre esta temática, se caraterizou o Economic Value Added e se evidenciou a sua capacidade para medir a criação de valor. Através de um estudo de caso respondeu-se à questão de investigação provando-se que ter resultados positivos não garante a existência de criação de valor. No seguimento da resposta à questão de investigação, foi efetuada uma análise de sensibilidade, onde através de três cenários, se evidenciou o impacto no valor do EVA quando se alteraram, isoladamente, as variáveis consideradas mais relevantes para a organização em estudo.
The sustainable growth of a company, requires, among other, an adequate information system where it is shown whether or not, there is value creation. In this study it was carried out a literature review, which on the subject, was characterized the Economic Value Added and demonstrated its ability to measure value creation. Through a case study the question of research was answered, proving that having positive results doesn’t guarantee the existence of value creation. Following the answer to the research question a sensitivity analysis was performed, where through three scenarios, it showed the impact on the value of EVA when changing, singly, the variables considered most relevant to the organization under study.
The sustainable growth of a company, requires, among other, an adequate information system where it is shown whether or not, there is value creation. In this study it was carried out a literature review, which on the subject, was characterized the Economic Value Added and demonstrated its ability to measure value creation. Through a case study the question of research was answered, proving that having positive results doesn’t guarantee the existence of value creation. Following the answer to the research question a sensitivity analysis was performed, where through three scenarios, it showed the impact on the value of EVA when changing, singly, the variables considered most relevant to the organization under study.
Description
Comunicação apresentada nas XXV Jornadas Hispanolusas de Gestión Científica, 5-6 fevereiro de 2015, Ourense, Espanha
Keywords
Indicador Criação de Valor Economic Value Added Indicators Added value