Examinando por Materia "RIESGO (FINANZAS) - EVALUACIÓN"

Mostrando 1 - 1 de 1
  • No hay miniatura disponible
    Publicación
    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.