ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE

Detalhes bibliográficos
Autor(a) principal: Basso, Leonardo Fernando Cruz
Data de Publicação: 2008
Outros Autores: da Silva, Roseli
Tipo de documento: Artigo
Idioma: por
eng
spa
Título da fonte: RAM. Revista de Administração Mackenzie
Texto Completo: https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28
Resumo: The objective of this study is to debate in favor of a value creation rate as the most relevant variable to evaluate an investment, considering that rate as a fundamental variable for the equalization of rates in the capitalist system. The value creation rate is the result of the difference between the return rate on capital invested and the weighted average cost of capital, i. e. the spread in the economic value added methodology, as we show in this paper.KEYWORDS: Economic value added; Labor productivity; Value creation rate; Amount of created value; Labor theory of value.
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spelling ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLEValor econômico: relevância da taxa de criação de valorThe objective of this study is to debate in favor of a value creation rate as the most relevant variable to evaluate an investment, considering that rate as a fundamental variable for the equalization of rates in the capitalist system. The value creation rate is the result of the difference between the return rate on capital invested and the weighted average cost of capital, i. e. the spread in the economic value added methodology, as we show in this paper.KEYWORDS: Economic value added; Labor productivity; Value creation rate; Amount of created value; Labor theory of value.O objetivo desse estudo é debater em favor de uma taxa de criação de valor como a variável mais relevante para a avaliação de investimentos, considerando aquela taxa como uma variável fundamental para a equalização das taxas de lucro no sistema capitalista. A taxa de criação de valor é o resultado da diferença entre a taxa de retorno sobre o capital investido e o custo médio ponderado de capital, isto é, o spread na metodologia do valor econômico adicionado, como mostramos nesse artigo.PALAVRAS-CHAVE: Valor econômico Adicionado, Produtividade do Trabalho, Taxa de Criação de Valor; Montante de Criação de Valor; Teoria do Valor Trabalho.Editora Mackenzie2008-06-27info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/pdfhttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/28Revista de Administração Mackenzie; Vol. 3 No. 2 (2002)Revista de Administração Mackenzie; Vol. 3 Núm. 2 (2002)Revista de Administração Mackenzie (Mackenzie Management Review); v. 3 n. 2 (2002)1678-69711518-6776reponame:RAM. Revista de Administração Mackenzieinstname:Universidade Presbiteriana Mackenzie (MACKENZIE)instacron:MACKENZIEporengspahttps://editorarevistas.mackenzie.br/index.php/RAM/article/view/28/28https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28/2075https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28/2076Copyright (c) 2015 Revista de Administração Mackenzieinfo:eu-repo/semantics/openAccessBasso, Leonardo Fernando Cruzda Silva, Roseli2011-01-14T18:07:02Zoai:ojs.editorarevistas.mackenzie.br:article/28Revistahttps://editorarevistas.mackenzie.br/index.php/RAM/PUBhttps://editorarevistas.mackenzie.br/index.php/RAM/oairevista.adm@mackenzie.br1678-69711518-6776opendoar:2024-04-19T17:00:22.941063RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)false
dc.title.none.fl_str_mv ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
Valor econômico: relevância da taxa de criação de valor
title ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
spellingShingle ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
Basso, Leonardo Fernando Cruz
title_short ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
title_full ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
title_fullStr ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
title_full_unstemmed ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
title_sort ECONOMIC VALUE ADDED AND THE DEBATE ON THE MOST RELEVANT VARIABLE
author Basso, Leonardo Fernando Cruz
author_facet Basso, Leonardo Fernando Cruz
da Silva, Roseli
author_role author
author2 da Silva, Roseli
author2_role author
dc.contributor.author.fl_str_mv Basso, Leonardo Fernando Cruz
da Silva, Roseli
description The objective of this study is to debate in favor of a value creation rate as the most relevant variable to evaluate an investment, considering that rate as a fundamental variable for the equalization of rates in the capitalist system. The value creation rate is the result of the difference between the return rate on capital invested and the weighted average cost of capital, i. e. the spread in the economic value added methodology, as we show in this paper.KEYWORDS: Economic value added; Labor productivity; Value creation rate; Amount of created value; Labor theory of value.
publishDate 2008
dc.date.none.fl_str_mv 2008-06-27
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28
url https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28
dc.language.iso.fl_str_mv por
eng
spa
language por
eng
spa
dc.relation.none.fl_str_mv https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28/28
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28/2075
https://editorarevistas.mackenzie.br/index.php/RAM/article/view/28/2076
dc.rights.driver.fl_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2015 Revista de Administração Mackenzie
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
application/pdf
dc.publisher.none.fl_str_mv Editora Mackenzie
publisher.none.fl_str_mv Editora Mackenzie
dc.source.none.fl_str_mv Revista de Administração Mackenzie; Vol. 3 No. 2 (2002)
Revista de Administração Mackenzie; Vol. 3 Núm. 2 (2002)
Revista de Administração Mackenzie (Mackenzie Management Review); v. 3 n. 2 (2002)
1678-6971
1518-6776
reponame:RAM. Revista de Administração Mackenzie
instname:Universidade Presbiteriana Mackenzie (MACKENZIE)
instacron:MACKENZIE
instname_str Universidade Presbiteriana Mackenzie (MACKENZIE)
instacron_str MACKENZIE
institution MACKENZIE
reponame_str RAM. Revista de Administração Mackenzie
collection RAM. Revista de Administração Mackenzie
repository.name.fl_str_mv RAM. Revista de Administração Mackenzie - Universidade Presbiteriana Mackenzie (MACKENZIE)
repository.mail.fl_str_mv revista.adm@mackenzie.br
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