Resumen

NAREA CHUMBI, Patricia F.  y  GUAMAN TENEZACA, Guillermo A.. Application of Financial Indicators and Value Inductors as Optimization Tool in Business Strategic Decisions. Revista Economía y Política [online]. 2021, n.34, pp.94-111.  Epub 05-2021. ISSN 2477-9075.

Over time, financial analysis has become a solid basis for making business decisions. This article aims to analyze the application of financial indicators and value inductors that allow evaluating the economic and financial situation of the company for making suitable decisions that contribute to the generation of business value. For this analysis we used a group of 34 companies that make up the Commercial Sector with the application of complete IFRS of the city of Cuenca. We developed this methodology under a quantitative, explanatory, and non-experimental design under the balanced data structure. From the calculation of the EBITDA, EBITDA Margin, KTNO, PKT, PDC, FCL, and EVA drivers, we use ANOVA to conclude that this sector in the period 2015 to 2019 destroys value for its owners.

Palabras clave : Value generation; value inductors; EBITDA Margin; KTNO; FCL; EVA..

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