COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES
This paper intends to perform the calculation of its EVA® and compare it with the traditional economic indicators in the determination of net income, verifying the advantages and disadvantages of applying (EVA®) as a Management System Based on value. The relevance of this study is to recognize the b...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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Associação Brasileira de Engenharia de Produção (ABEPRO)
2015-06-01
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| Series: | Brazilian Journal of Operations & Production Management |
| Subjects: | |
| Online Access: | https://bjopm.emnuvens.com.br/bjopm/article/view/213 |
| _version_ | 1818096832411074560 |
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| author | Leonardo Soares Francisco de almeida Julio Vieira Neto Francisco Carlos Ibanez Claudio Luiz de Oliveira Costa Leonardo Bezerra Pimentel |
| author_facet | Leonardo Soares Francisco de almeida Julio Vieira Neto Francisco Carlos Ibanez Claudio Luiz de Oliveira Costa Leonardo Bezerra Pimentel |
| author_sort | Leonardo Soares Francisco de almeida |
| collection | DOAJ |
| description | This paper intends to perform the calculation of its EVA® and compare it with the traditional economic indicators in the determination of net income, verifying the advantages and disadvantages of applying (EVA®) as a Management System Based on value. The relevance of this study is to recognize the best proposal that adequately to measure the amount of capital and its opportunity cost. The proposed methodology is based on applying a metric to adequately measure the value of capital and the cost of their compensation through comparison between the traditional method and (EVA®) ten construction companies extracted from the BM & FBOVESPA website. The study results point out that the book profit does not represent the actual value of gain or loss to the stakeholders, the loss itself does not mean prejudice because the traditional metric does not include the opportunity cost. |
| first_indexed | 2024-12-10T23:10:53Z |
| format | Article |
| id | doaj.art-02ca5c7081144f90841c64b4a95d1015 |
| institution | Directory Open Access Journal |
| issn | 2237-8960 |
| language | English |
| last_indexed | 2024-12-10T23:10:53Z |
| publishDate | 2015-06-01 |
| publisher | Associação Brasileira de Engenharia de Produção (ABEPRO) |
| record_format | Article |
| series | Brazilian Journal of Operations & Production Management |
| spelling | doaj.art-02ca5c7081144f90841c64b4a95d10152022-12-22T01:29:56ZengAssociação Brasileira de Engenharia de Produção (ABEPRO)Brazilian Journal of Operations & Production Management2237-89602015-06-0112110.14488/BJOPM.2015.v12.n1.a10COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGESLeonardo Soares Francisco de almeida0Julio Vieira Neto1Francisco Carlos Ibanez2Claudio Luiz de Oliveira Costa3Leonardo Bezerra Pimentel4University Federal FluminenseUFFUFFUFFLatec - Departamento de Engenharida de Produção / Universidade Federal Fluminense - UFFThis paper intends to perform the calculation of its EVA® and compare it with the traditional economic indicators in the determination of net income, verifying the advantages and disadvantages of applying (EVA®) as a Management System Based on value. The relevance of this study is to recognize the best proposal that adequately to measure the amount of capital and its opportunity cost. The proposed methodology is based on applying a metric to adequately measure the value of capital and the cost of their compensation through comparison between the traditional method and (EVA®) ten construction companies extracted from the BM & FBOVESPA website. The study results point out that the book profit does not represent the actual value of gain or loss to the stakeholders, the loss itself does not mean prejudice because the traditional metric does not include the opportunity cost.https://bjopm.emnuvens.com.br/bjopm/article/view/213EVA®WACCcost of capitalas Based Management system value |
| spellingShingle | Leonardo Soares Francisco de almeida Julio Vieira Neto Francisco Carlos Ibanez Claudio Luiz de Oliveira Costa Leonardo Bezerra Pimentel COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES Brazilian Journal of Operations & Production Management EVA® WACC cost of capital as Based Management system value |
| title | COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES |
| title_full | COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES |
| title_fullStr | COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES |
| title_full_unstemmed | COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES |
| title_short | COMPARISON OF TRADITIONAL FINANCIAL ACCOUTING INDICATORS WITH EVA® COMPANIES IN THE BUILDING IN ORDER TO ASSESS ITS ADVANTAGES AND DISADVANTAGES |
| title_sort | comparison of traditional financial accouting indicators with eva r companies in the building in order to assess its advantages and disadvantages |
| topic | EVA® WACC cost of capital as Based Management system value |
| url | https://bjopm.emnuvens.com.br/bjopm/article/view/213 |
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