EL VALOR ECONÓMICO AGREGADO (EVA) EN EL VALOR DEL NEGOCIO

Abstract

Nowadays, there is a growing tendency to giveproper recognition to some intangible factorsthat increase the value of a business, basically bymeans of a technique called EVA (economic value added).This technique takes into account the increased productivityand motivation of human resources, the incorporationof information and communication technology (IT)in the firm, as well as the value of the brand. All together,they raise the value of a firm above the simple accountingvalue reflected in traditional accounting techniques andmethods.

Keywords

• COST OF CAPITAL
• INNOVATION
• INTANGIBLE ASSETS
• BUSINESS VALUE
• VALUE OF KNOWLEDGE.