Análise do Economic Value Added (EVA®) no setor eletroeletrônico: utilização da metodologia com base na criação de valor - o caso do Grupo UNICOBA

Abstract

In a world as competitive, it is essential to survive and have been the great challenge of the last 20 years. In this context, organizations use different strategies to assess their performance. However, these features do not always provide the desired result, because the techniques traditionally used are outdated. Thus, the options of EVA ® and MVA ® were created to fill this gap. This paper discusses the process of introduction of EVA ® methodology in a Brazilian industry of consumer electronics. This is a limited partnership, which involves the transition from family management to professional management, serving 37 years on the market. The aim of this study is to test the applicability of EVA ® as a tool for evaluating business performance. The work aims to verify whether that alternative is capable of generating relevant information to determine a company's performance in creating value to the owner. The methodology applies an exploratory approach, making a case study. Will draw on primary and secondary information, and review and analysis of material accounting. The results confirmed that the indicator of economic performance EVA ® can benefit companies of any segment, with regard to the focus of value creation. Even based on historical figures (like other traditional indicators), this tool has exceeded the expectations of the company and owners. The positive response had a large gap in the management model studied: the calculation considered the cost of equity