Repositorio Institucional Universidad EAFIT ::Examinando por Materia "FINANZAS CORPORATIVAS

Examinando por Materia "FINANZAS CORPORATIVAS - COLOMBIA"

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Análisis de generación de valor económico y riesgo de insolvencia financiera mediante los modelos EVA y Z-Score : estudio aplicado a una empresa agroindustrial del Valle del Cauca
(Universidad EAFIT, 2025) Moreno Camargo, Deiber Alexander; Tamara Ayus, Armando Lenin
This research analyzes the ability of an agro-industrial company located in Valle del Cauca, Colombia, to create economic value while managing the risk of financial insolvency. Two complementary models were applied: Economic Value Added (EVA) to determine whether the company generates returns above its cost of capital, and Altman's Z-Score to assess the likelihood of bankruptcy using key financial ratios. The analysis covers historical financial statements and projections from 2019 to 2029. Findings indicate consistent value creation throughout the period, although the Z-Score remains within the gray zone, suggesting a moderate but persistent financial risk. Based on the results, strategic recommendations are made to reinforce the company’s financial structure and reduce exposure to insolvency.
Análisis financiero sector floricultor del Oriente antioqueño
(Universidad EAFIT, 2025) Murillo Mosquera, Jair Arded; Restrepo Román, Estefany; Valenzuela Barrera, Jesús Alberto; Uribe de Correa, Beatriz Amparo; Uribe Marín, Ricardo; Jair Murillo Mosquera, Estafany Restrepo Román, Jesus Valenzuela.
This research analyzes the financial management performance of the floriculture sector in Eastern Antioquia, Colombia, a region of strategic importance for national flower exports and rural employment. Using a mixed-methods approach, the study examines financial statements from 2021-2023 for five leading companies and supplements quantitative findings with qualitative insights from interviews with industry executives and association representatives. The findings reveal that, despite the sector’s resilience to external shocks such as the pandemic, it faces structural challenges including rising production costs, shrinking profit margins, high dependence on international markets (especially the U.S.), logistical bottlenecks, and the need for ongoing innovation. Significant differences in financial management and strategy are observed among companies, with Flores El Capiro and Sayonara standing out for their efficiency, market diversification, and organizational culture. The study concludes that the sector’s long term sustainability and competitiveness hinge on prudent financial management, technological investment, market diversification, and improvements in logistical infrastructure.
Climate Risk and the Credit Trap : How Vulnerability Undermines Adaptation in Colombian Agriculture
(Universidad EAFIT, 2025) Patiño Osorno, Juan Manuel; Álvarez Franco, Pilar Beatriz
¿Cómo crece el sector productor de plantas en Colombia? : un enfoque según la Ley de Gibrat y el Modelo Gravitacional
(Universidad EAFIT, 2025) Serna Velásquez, Mariana; Tsubota Nakamura, Tomonobu; Cortés Durán, Lina Marcela; Téllez Falla, Diego Fernando
In Colombia, the agricultural plays a crucial role in driving development and economic growth. It serves as the cornerstone of the productive chain, generating plant propagation stock, food, and raw materials, among other essentials inputs. This research analyzes the financial performance of Colombia's nursery sector from 2019 to 2023, using Gibrat's Law and the Gravity Model. The findings reveal that the growth of companies in this sector is predominantly determined by factors associated with their historical performance, in connection with the market's consumption capacity.
Diseño de la estructura de costos para una empresa de reparaciones locativas en el sector privado en Bogotá en el año 2025
(Universidad EAFIT, 2025) Medina Pinto, Nubia Esperanza; Muñoz-Gómez, Nicolás Fernando; Giraldo Hernández, Gina María; Uribe Marín, Ricardo
Estrategias corporativas y financieras para un portafolio de negocios diversificado, fundamentadas en la generación de valor para la compañía
(Universidad EAFIT, 2025) Bolaños Muñoz, Diana Cristina; Villarraga Páramo, Jairo Andrés; Hernández Bonet, Álvaro
Estructuración de modelo financiero para el Grupo Formas Íntimas : impulsando la creación de valor período 2024 - 2026
(Universidad EAFIT, 2025) Sepúlveda Hernández, Verónica; Vásquez Diaz, Richar Jair; Pérez Arbeláez, Sebastián
Grupo Formas Íntimas, a leading Colombian company in the textile sector, faces the challenge of optimizing its financial performance to maximize value creation and strengthen its competitiveness in the market in which it operates. This research aims to diagnose and analyze its financial performance, identifying strengths and areas for improvement to propose the design of a model that strengthens its financial management. Through a comprehensive financial analysis, which included the use of key indicators such as profitability, liquidity, debt, and leverage, the company seeks to answer the question: How does Grupo Formas Íntimas´ financial performance contribute to value creation? The results obtained allowed to assess the company´s current status and formulate practical recommendations that encourage its sustainability and growth, aligning its resources with its strategic objectives and the expectations of its stakeholders.
Evaluación de modelo de flujo de caja en riesgo (CEFaR) para estimar riesgos financieros en la construcción y operación de un restaurante en altamar
(Universidad EAFIT, 2025) Ramírez Candado, Judy Lissette; Parra Chamorro, Natalia Alejandra; Támara Ayús, Armando Lenin
Impacto de la evasión de impuestos sobre el valor de una empresa
(Universidad EAFIT, 2025) Ospina Fuentes, Alejandro; Durango Gutiérrez, María Patricia
The purpose of this study is to analyze the impact of tax evasion on the valuation of a family business belonging to the construction sector in Colombia. To this end, the main tax evasion practices implemented by the organization are identified, a quantitative model is formulated to estimate their effect on business value, and the financial and operational consequences derived from these practices are evaluated. The research is based on the analysis of a family business with structural weaknesses in key areas of administrative management, such as accounting, corporate finance and tax compliance. These weaknesses have led to recurring tax penalties and a significant reduction in the company's liquidity, compromising its operational stability. Through a rigorous methodology that combines financial analysis and tax risk assessment, the study seeks to demonstrate that, although tax evasion may generate apparent benefits in the short term, it has substantial negative impacts in the medium and long term, affecting the sustainability, corporate reputation and economic value of the company. Finally, recommendations are put forward aimed at strengthening the organization's tax and accounting practices, with the objective of reducing exposure to tax risk, avoiding legal penalties and optimizing its overall financial performance.
Impacto sobre el costo de capital de las empresas del sector repuestos para motos en el eje cafetero, frente a la formalización de persona natural a sociedad por acciones simplificada S.A.S.
(Universidad EAFIT, 2025) Angulo Betancurt, Stiven; Avalo Mazo, Juan Carlos; Cardona Llano, Juan Felipe
The cost of capital represents the profitability demanded by investors when financing business assets through debt or equity. This research analyzed the impact of the formalization from natural person to Simplified Joint Stock Company (S.A.S.) on the cost of capital in three leading companies of the motorcycle parts sector in the Eje Cafetero in Colombia. Information from the Financial Information and Analysis System (SIIS) of the Superintendence of Corporations was used, simulating their performance under the figure of natural person. Additionally, a financial model was applied to estimate the cost of capital in both regimes. The results indicate that formalization as an S.A.S. affects the cost of capital, conditioned by factors such as the profit before taxes (UAI), the tax burden and the tax shield. It is concluded that there is a relevant impact, although its analysis requires careful consideration of the variables involved and the quality of the data in emerging contexts.
Implementación de estrategias financieras sostenibles en empresas privadas de economía circular en Colombia
(Universidad EAFIT, 2025) Albarracín Lara, Hosman Giovani; Gómez López, Juan Felipe
Determining a framework of sustainable financial strategies for businesses using the Colombian circular economy model is the aim of this study. A solution structured around seven key strategies is proposed: organizational integration of sustainability and finance, strengthening of technical capacities, inclusion of impacts (ESG) in accounting, tax incentives, guarantee mechanisms for green credit, impact assessment systems and reduction of entry barriers to financing. These strategies allow increasing the efficiency in the use of resources, reducing environmental impact, improving access to financing and consolidating corporate reputation. The methodology is based on a qualitative approach with documentary review, seeking to recognize viable practices that can be adapted to the Colombian context.
Influencia del nivel de endeudamiento y sus costos en la estructura de financiación del capital de trabajo y la rentabilidad de las pymes del sector de la construcción en Medellín
(Universidad EAFIT, 2025) Henao Gómez, Luis Alberto; Sierra Correa, Grimaudis David; Sánchez Ribero, Gustavo Alberto
Modelo de clasificación de insolvencia en Entidades Prestadoras de Salud (EPS) mediante redes neuronales
(Universidad EAFIT, 2025) Muñoz Calderón, Cindy Lorena; Silva Castro, Jaime Andrés; Támara Ayús, Armando Lenin
Health Provider Entities (EPS) are the institutions responsible for managing the resources of Colombia’s healthcare system, thereby ensuring the provision of basic health services. This research aims to develop an insolvency classification model for EPS using the statistical technique of neural networks. The database comprises 51 EPS registered in the EMIS University database, providing financial variables to the model, complemented by non-financial variables (location and age). Four classification models are built and compared using Altman’s Z-Score model as a reference. Among them, the decision tree model stands out for its accuracy in predicting financial insolvency. Additionally, the constructed models identify the variables with the greatest impact on default risk, including ROE, net profit/loss, and current ratio, which significantly influence insolvency risk.
Optimización financiera y modelos predictivos para la estabilidad económica en la producción de huevos : caso de Avisin S.A.S. en Colombia
(Universidad EAFIT, 2025) Ulloa Puyana, Santiago; Vallejo Rizo, Diego Alberto; Alonso Villamil, Fernando

Examinando por Materia "FINANZAS CORPORATIVAS - COLOMBIA"

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