THE EVA IN THE EVALUATION OF INVESTMENT ALTERNATIVES

Authors

  • Daniel Mavila Hinojoza Universidad Nacional Mayor de San Marcos. Lima, Peru
  • Ernesto Polar Falcón Universidad Nacional Mayor de San Marcos. Lima, Peru

DOI:

https://doi.org/10.15381/idata.v9i2.5861

Keywords:

Economic Value Added (EVA), Market Value Added (MVA), Value Net Present (VPN).

Abstract

EVA (Economic Value Added) is a specific indicator of residual income that many companies used nowadays to measure its performance. Its fundament is that the supreme objective of the directives of the organization is to create value, and for that it was conceived as the tool able to measure if that goal is effectively fulfilled. In this article, we show that through MVA (Market Value Added) we will update EVAs previously calculated, allowing to evaluate an alternative of inversion as an alternative method to VAN.

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Author Biographies

  • Daniel Mavila Hinojoza, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Magíster en Ingeniería. Profesor del Departamento de Ingeniería de Sistemas e Informática, UNMSM.

  • Ernesto Polar Falcón, Universidad Nacional Mayor de San Marcos. Lima, Peru

    Magíster en Educación. Profesor de la Facultad de Ciencias Contables, UNMSM.

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Published

2006-12-29

Issue

Section

Producción y Gestión

How to Cite

THE EVA IN THE EVALUATION OF INVESTMENT ALTERNATIVES. (2006). Industrial Data, 9(2), 010-013. https://doi.org/10.15381/idata.v9i2.5861