Examinando por Materia "Rentabilidad"
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Ítem Actualización del análisis de costos y del punto de equilibrio de una empresa de servicios de instalación eléctrica para vivienda multifamiliar nueva, del tipo mediana, en Colombia, con sede en Bogotá(Universidad EAFIT, 2023) Bernal Hernández, Yeni Jhasbleidy; Durango Gutiérrez, María PatriciaIn this research, a cost updating process is developed for a medium-sized organization, in order to establish the balance point of this current operating level. Enterprise is dedicated to the provision of electrical installation services in new multi-family housing. This analysis constitutes a benchmark for organizations of its type, which require considerable investments and the integration of qualified human talent, so, it is helpful to prevent financial risks through instruments such as price estimation that is part of this study. Methodologically, to measure incomes, according to prices and quantities, a sample of products already made in the context of a prototype company is used. At the same time, costs are determined through conventional cost accounting budgeting, based on the production process. It concludes with financial recommendations to optimize the operation.Ítem Análisis de la varianza de los beneficios empresariales en el sector servicios en Colombia: 1995-2000(Universidad EAFIT, 15/10/2003) Maya Arango, Juan Sebastián; Ortiz Correa, Javier Santiago; Universidad EAFITÍtem Análisis de rentabilidad de los fondos mutuos de renta variable pasivos y activos en los Estados Unidos(Universidad EAFIT, 2013) Toro Arango, Gregorio; Agudelo Rueda, Diego AlonsoLa industria de los fondos mutuos1 en Estados Unidos tiene 13 trillones de dólares en activos bajo administración, de los cuales el 33% son fondos de inversión en renta variable -- La tendencia actual de los inversionistas favorece las inversiones indexadas, las cuales manejan activos por un 1.3 trillones de dólares, de los cuales 429 billones de dólares están invertidos en fondos indexados al S&P 500 (Investment Company Institude, 2013) -- Actualmente continúa la discusión del desempeño entre la gestión activa y pasiva en los mercados financieros -- En el presente trabajo se analizaran los fondos de las principales firmas de administración de inversión de Estados Unidos que invierten en empresas de gran capitalización bursátil durante los últimos cinco años, tomando como índice de referencia el S&P 500 -- Se utilizaran medidas de desempeño tradicionales como el Ratio Sharpe, Ratio de Trerynor y Jensens Alpha para evaluar los resultados de gestión que han obtenido los mayores rendimientos para los inversionistas -- Los resultados de la presente investigación muestran que los fondos de gestión pasiva después de gastos de administración y antes de impuestos superan la rentabilidad de los fondos de gestión activaÍtem Análisis del comportamiento de los gastos de administración en Isa-intervial y sus concesionarias en Chile(Universidad EAFIT, 2020) Arango Vargas, John Bayron; Escalante Gómez, Juan EstebanÍtem Análisis marginal del uso de aminoácidos para potencializar fertilizantes en bananera de Ecuador-Los Ríos(Escuela Agrícola Panamericana Zamorano, 2023) Grandes Navarro, Franz Richelieu; Reconco, RommelÍtem Aplicación de la Matriz BCG al portafolio de programas de pregrado de la Universidad Eafit(2020) Cuartas Ramírez, Luis Fernando; Perdomo Granada, CarolinaÍtem Aproximacion a la teoria del VAR en un portafolio no cotizado en bolsa(Universidad EAFIT, 2023) Díaz Gómez, Diego Fernando; Rojas Ormaza, Brayan RicardoThis work seeks to apply the concepts of Value at Risk and the Sharpe Ratio criterion to a portfolio of shares that are not listed on stock exchanges, in order to find the usefulness of a valuation methodology based on the intrinsic value of the shares. The unusual characteristics of this type of investment are considered, as well as the methods used to align the financial theory that supposes that it operates under perfect markets. Likewise, adaptations and validations of the theory are made versus the reality of the data collected, finding factual explanations for the deviations of results. Finally, it is found how efficient market theories can be applied to closed markets with the proper validations and adaptations, being very useful to professionalize the management of these stock portfolios.Ítem Asegurando la sostenibilidad financiera : implementación de buenas prácticas de gobierno al interior de Jardín Exotics(Universidad EAFIT, 2024) Polanía Marín, Santiago; Téllez Falla, Diego FernandoThis work addresses the implementation of corporate governance in Jardín Exotics, an avocado and gulupa export company that has six shareholder. The implementation must be carried out considering the particularities of the agricultural sector and addressing key aspects such as transparency, accountability, generational changes, roles and responsibilities of the shareholders, promoting sustainability, operational and financial efficiency, the latter aimed at the financial sustainability of the company through increasingly competitive and profitable sales prices in Europe. The study seeks to strengthen strategic decision making and improve the management of the company's management positions through group interviews, analysis of cases that occurred in the past and application of expert theories that can be applicable to the company and that allow for correct implementation of corporate governance.Ítem Comportamiento de la estructura de capital en los principales fondos inmobiliarios de Estados Unidos(Universidad EAFIT, 2020) Díaz Morales, Sebastián; Vergara Garavito, Judith CeciliaCapital structures of the major US real estate firms, during the period 2000 to 2019, are studied in this empirical investigation. In addition, it is validated if the respective structures create or destroy value for their shareholders. At a methodological level, real estate profitability is analyzed based on the capital invested. It is presumed that an adequate capital structuring through financing helps a fund to generate value over time: if there are stable macroeconomic situations. The findings support the hypothesis of a direct link between short-term financing and profitability, the same as the associated business size. Similarly, financial obligations and long-term debts compromise profitability; but with a lower net impact than well-structured current financing.Ítem Construcción de un portafolio para un inversionista colombiano de acuerdo con su perfil(Universidad EAFIT, 2014) Salazar, Juan Sebastián; Echeverri Cárdenas, Francisco Javier; Torres Oke, SebastiánSin duda alguna una de los tópicos de las finanzas que más desarrollo ha tenido en los últimos años es precisamente el que tiene que ver con la gestión de portafolios de inversión, básicamente los estudios han apuntado a dos componentes fundamentales, el primero de ellos aborda el tema de la rentabilidad que debemos entender como el retorno esperado o como expectativa de ganancia; de manera simultánea e íntimamente relacionado con el concepto anterior aparece otro de igual importancia y es el que aborda de manera directa el componente del riesgo asociado a un portafolio específico -- En este orden de ideas la importancia de las bolsas de valores ha ido en aumento debido a que se ha constituido en un medio de financiación para las empresas y el gobierno, así como una alternativa de inversión para los diferentes agentes económicos y es de esta manera como los diferentes instrumentos de inversión (activos financieros) operados en estos mercados financieros se han convertido en alternativa de inversión que son objeto de rigurosos análisis financieros por parte del mercadoÍtem Criptomonedas ¿una buena inversión?(Universidad EAFIT, 2021) Gómez Salazar, Juliana; Gaitán Riaño, Sandra ConstanzaÍtem Crowdfunding inmobiliario : ¿una amenaza para el fondo de capital privado en Colombia?(Universidad EAFIT, 2019) Gómez Romero, Andrea del Pilar; Varela Garzón, María Alexandra; Trespalacios Carrasquilla, AlfredoThe Crowdfunding model results from the need to access credit when there are restrictions due to low credit history, high financing rates, even deteriorated credit rating. On the other hand, markets and facilitates access for professional investors to projects with returns and risks different from the traditional ones, under a regulatory framework that protects the rights of those who participate. This exploratory-descriptive research shows some of the strategies used by real estate crowdfunding sites such as Prodigy Network. This company managed to capture those users who opted for collaborative financing, originating high impact projects in Colombia and The United States, which allow their investors very significant long-term returns. It also reviews the impact of the private equity real estate on the purchase, operation and management of this sector. It is found that, despite the benefits of the model, currently it continues to be more attractive for investors to participate in Real Estate sector through traditional methods, this as consequence of operation, regulation and risk-benefit compensation.Ítem ¿Cuál es el mejor instrumento de financiación para la compañía Contacto Textil S.A.S. que garantice la supervivencia de la compañía en el tiempo?(Universidad EAFIT, 2024) Gómez Gómez, Luis Diego; Vargas Echeverry, Manuela; Correa Lafaurie, Luisa FernandaÍtem Determinación de la rentabilidad de las inversiones realizadas en Investigación, Desarrollo e Innovación (I+ D + i) por la empresa Integra S. A.(Universidad EAFIT, 2018) Duque Arboleda, Jonathan; Molina Hernández, Yormen Nery; Marín Moreno, César AugustoResearch, Development and innovation (hereinafter RDi) have been strengthened as an engine of business competitiveness in recent years, and this has aroused great interest in the creation of RDi units in the business sector, removing the exclusivity of these units to the academy -- These units have been created not only to investigate, but to generate innovations that add value to their customers and the company itself -- This graduate work analyzes the case of Integra SA, operator of the mass public transport system, Megabús, of the Central West metropolitan area (AMCO), of the city of Pereira, which, since 2009, has been developing RDiactivities focused on the transport sector, through the implementation of projects that have directly impacted the productivity of their internal processes -- Integra S.A. has been characterized since its creation in 2004 for being a visionary company and attentive to world trends, in order to measure itself and become a world-class company; for this reason, in 2011 it established the RDiunit and allocated 2% of the gross profits for investment in these activities; this is confirmed by the administrative and financial manager, María Elena Vélez (2017) -- Integra SA has been characterized by the leadership in the transformation of the transport sector of the region, through active participation in local, regional and national dynamics (2011); this leadership has become one of the factors that has made it possible to plan and direct the development strategies of the transportation industry, in line with the growth and development of the AMCO -- Thanks to its economic efforts, good administrative work and commitment to the constant search for RDi, the company has managed to position itself and has been able to comply with its Strategic Planning 2014-2016 (2013), as demonstrated by Colciencias, which, in resolution 233 of April 4, 2016, granted it recognition as a highly innovative company -- Although the formulation and implementation of projects through the RDiunit has delivered positive results both in the internal processes of the company and in the strengthening of its intellectual capital, and, in addition, these results have positioned Integra SA as the most innovative company in the region and one of the 25 most innovative companies in Colombia, according to the manager of the RDiprocess, César Augusto Marín Moreno (2017), has experienced serious difficulties in determining the profitability of the investments made in these activities, which is why it was identified that the realization of this research has great relevance for the company, since the determination of the profitability generated by investments in RDiis essential to know where to focus Investment efforts. The difficulty presented is that, despite the fact that the company has the relevant information to do this research, it does not have an instrument for measuring profitability that facilitates management decisions directed at this topic; additionally, it does not have a baseline that allows comparative analysis to identify the behavior before and after the implementation of the developments resulting from the investigations, which makes it more complex to determine the financial impact of the innovations implemented within the organization. In addition, one must take into account another exogenous variable that is presented in the measurement of this financial impact: the company can only develop innovations in processes and organizational innovation, since the concession contract requests exclusivity to provide the service of mass transit operator. Megabús passengers (concession contract 002 of 2004), and this causes their innovations to focus only on the company's processes. In spite of being a constant process, at present this operation changes the needs of allocation of personnel and vehicles, reason for which the dynamics of the company, by its constant movement, does not allow easily the comparison of a baseline against another, which creates the need to determine the participation of investments in RDiin the net profitability of the company, to identify if these have generated or destroyed value -- For this, then, the results of the RDiinvestments in the period 2014-2016 were analyzed -- This research, as a tool associated with economic-financial theory, for making investment decisions of a company, was able to identify that the profitability of investments made in Science Technology and innovation by Integra SA in the period 2014-2016 is 10.03% on average for these three yearsÍtem Determinantes de la estructura de capital en la industria aérea colombiana(Universidad EAFIT, 2019) Duran Parra, Heyber Daney; Figueroa López, Greyz Andrea; Vergara Garavito, Judith CeciliaThe competitiveness of the market has been redefined to the different airlines its capital structure to achieve a combination between debt and equity to obtain increased profitability. This research is seeking to identify which are the determinants of the capital structure and what theory explained better financing decisions in the six principal Colombian airlines that transport passengers, using a data panel regression along with a fixed effects model with the information biannual collected between 2012 and 2017. The results prove that the operational profitability, the growth, the asset structure and the company size are the main determinants of the capital structure, aligning with what is indicated in the theory of trade off and the theory of pecking order.Ítem Determinantes del pago de dividendos de compañías no listadas en bolsa en Colombia(Universidad EAFIT, 2021) Jaramillo Morales, Juliana; Mejía Jaramillo, AlejandroThis analysis aims to identify the determinants of dividend payments in companies not listed on the stock market in Colombia. For this, the construction of a linear regression model is carried out starting from a bibliographic review, where external and internal factors are identified, the latter related to the financial health and the life cycle of the companies, the regularity in the payment of dividends, agency conflict and information asymmetry. Subsequently, the incidence level of these variables in a selected sample of private companies is compared, in which it is found that the variation in GDP, the effective tax rate, growth in sales, investment in assets, indebtedness and the generation of value are the factors that most affect the dividend policy. Finally, a comparative sectorial analysis is carried out and recommendations regarding its distribution are proposed.Ítem Determinantes financieros del éxito o fracaso de las ofertas públicas iniciales(Universidad EAFIT, 2024) Cano Núñez, Juan Manuel; Gómez Mejía, Juan Pablo; Támara Ayús, Armando LeninÍtem Diferencias en el desempeño de empresas colombianas manufactureras según sus flujos de caja(Universidad EAFIT, 2021) Andrade Fernández, Jeny Patricia; Burbano Velasco, Yenny Alexandra; Yepes Raigosa, David AlejandroThis study assesses whether the patterns of cash flows of operation, investment, and financing are potential predictors or indicators of financial difficulties (financial distress) for firms in the Colombian manufacturing sector between 2015 and 2018. For this purpose, the signs of cash flows classify companies based on the life cycle theory. This study found the significant relationship between cash flow patterns and financial distress incidence. The results obtained through the ANOVA and Welch's (1947) t-tests show that these flows determine various financial features of firms and motivate us to deepen the potential of cash flows as indicators of financial distress. This study is quantitative and exploratory, not experimental. The results obtained evidence that cash flow patterns based on the life cycle are a tool that has predictive capacity on future financial distress.Ítem Diseño de modelo de actuación comercial en una Fintech enfocada en la comercialización masiva de productos financieros(Universidad EAFIT, 2022) Serna Calvete, Jennifer Katherine; Orozco Echeverry, César AugustoÍtem Diseño del modelo de gestión basado en la teoría ALM (Assets, Liabilities Managment) aplicado a la fintech de crédito Sempli SAS(Universidad EAFIT, 2023) López Quintero, Jenny Alejandra; Tabares Buritica, Marcela; Orozco Echeverry, César Augusto