Financial performance analysis of innovative companies in the food and beverage industry in Colombia.
The article presents the findings from the financial evaluation of Colombianinnovating companies of the food and beverage sector conductedthrough the study of their efficiency, efficacy and effectivenessin obtaining and using financial resources, to verify if the basic financialobjective of creating...
- Autores:
-
Jorge Rivera Godoy
Daniel Ruiz Acero
- Tipo de recurso:
- Fecha de publicación:
- 2011
- Institución:
- Universidad del Norte
- Repositorio:
- Repositorio Uninorte
- Idioma:
- spa
- OAI Identifier:
- oai:manglar.uninorte.edu.co:10584/4891
- Acceso en línea:
- http://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3661
http://hdl.handle.net/10584/4891
- Palabra clave:
- Rights
- License
- http://purl.org/coar/access_right/c_abf2
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Jorge Rivera GodoyDaniel Ruiz AceroColombia2013-08-31T23:15:23Z2013-08-31T23:15:23Z2011-12-16http://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3661http://hdl.handle.net/10584/4891The article presents the findings from the financial evaluation of Colombianinnovating companies of the food and beverage sector conductedthrough the study of their efficiency, efficacy and effectivenessin obtaining and using financial resources, to verify if the basic financialobjective of creating economic value is achieved. The research covers the2000-2008 periods, and it uses financial indicators based on accountingand economic value added information.We found that innovating companies only create value until 2003;from 2004 onwards they begin to destroy it, without showing any trendtowards recovery or deterioration. This is mainly due to the behavior ofefficiency in their use of assets.When comparing them to non innovating companies, we found thatthe innovating ones destroy less value and are more efficient, but lesseffective.El artículo presenta el resultado de la evaluación financiera de empresasinnovadoras del sector alimentos y bebidas en Colombia, medianteel estudio de la eficiencia, eficacia y efectividad en la consecución y usode los recursos financieros, para verificar si se cumple el objetivo financierobásico de crear valor económico. La investigación se efectúa parael período 2000-2008, y se utilizan indicadores financieros con base eninformación contable y de valor económico agregado.Se encuentra que las empresas innovadoras solo crean valor hasta el2003, a partir de 2004 comienza a destruirlo, sin mostrar tendencias derecuperación o deterioro. Esto obedece principalmente al comportamientode la eficiencia en el uso de los activos.Al compararse con no innovadoras se halla que las innovadoras destruyenmenos valor, son más eficientes, pero menos eficaces.application/pdfspaRevista científica Pensamiento y GestiónRevista científica Pensamiento y Gestión; No 31: Jul-Dic 2011instname:Universidad del Nortereponame:Repositorio Digital de la Universidad del NorteFinancial performance analysis of innovative companies in the food and beverage industry in Colombia.Análisis del desempeño financiero de empresas innovadoras del Sector Alimentos y Bebidas en ColombiaarticlepublishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/access_right/c_abf210584/4891oai:172.16.14.36:10584/48912015-10-07 01:49:58.456Repositorio Digital de la Universidad del Nortemauribe@uninorte.edu.co |
| dc.title.none.fl_str_mv |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. Análisis del desempeño financiero de empresas innovadoras del Sector Alimentos y Bebidas en Colombia |
| title |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. |
| spellingShingle |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. |
| title_short |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. |
| title_full |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. |
| title_fullStr |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. |
| title_full_unstemmed |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. |
| title_sort |
Financial performance analysis of innovative companies in the food and beverage industry in Colombia. |
| dc.creator.fl_str_mv |
Jorge Rivera Godoy Daniel Ruiz Acero |
| dc.contributor.author.none.fl_str_mv |
Jorge Rivera Godoy Daniel Ruiz Acero |
| description |
The article presents the findings from the financial evaluation of Colombianinnovating companies of the food and beverage sector conductedthrough the study of their efficiency, efficacy and effectivenessin obtaining and using financial resources, to verify if the basic financialobjective of creating economic value is achieved. The research covers the2000-2008 periods, and it uses financial indicators based on accountingand economic value added information.We found that innovating companies only create value until 2003;from 2004 onwards they begin to destroy it, without showing any trendtowards recovery or deterioration. This is mainly due to the behavior ofefficiency in their use of assets.When comparing them to non innovating companies, we found thatthe innovating ones destroy less value and are more efficient, but lesseffective. |
| publishDate |
2011 |
| dc.date.issued.none.fl_str_mv |
2011-12-16 |
| dc.date.accessioned.none.fl_str_mv |
2013-08-31T23:15:23Z |
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2013-08-31T23:15:23Z |
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article |
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http://purl.org/coar/version/c_970fb48d4fbd8a85 |
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http://purl.org/coar/resource_type/c_6501 |
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publishedVersion |
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http://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3661 |
| dc.identifier.uri.none.fl_str_mv |
http://hdl.handle.net/10584/4891 |
| url |
http://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3661 http://hdl.handle.net/10584/4891 |
| dc.language.iso.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.ispartof.none.fl_str_mv |
Revista científica Pensamiento y Gestión; No 31: Jul-Dic 2011 |
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http://purl.org/coar/access_right/c_abf2 |
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http://purl.org/coar/access_right/c_abf2 |
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application/pdf |
| dc.coverage.spatial.none.fl_str_mv |
Colombia |
| dc.publisher.none.fl_str_mv |
Revista científica Pensamiento y Gestión |
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Revista científica Pensamiento y Gestión |
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instname:Universidad del Norte reponame:Repositorio Digital de la Universidad del Norte |
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Universidad del Norte |
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Universidad del Norte |
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Repositorio Digital de la Universidad del Norte |
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Repositorio Digital de la Universidad del Norte |
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Repositorio Digital de la Universidad del Norte |
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mauribe@uninorte.edu.co |
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1812183121818288128 |