Creation of value in the financial management of companies in the construction sector, of residential buildings in Cúcuta for the years 2015-2020
Keywords:
Value creation, financial management, construction, financial indicatorsAbstract
The purpose of the following research paper was to determine the creation of value in the financial management of companies in the construction sector, of Cúcuta for the years 2015-2020, methodologically it was supported by a quantitative method, of a descriptive and correlational type, with a design documentary and field, in which the survey was used as an information collection instrument, taking as population the 1614 companies according to the information of the business information platform of Colombia Compite 360 related to the construction sector, for the selection of the sample a probabilistic sampling was applied, obtaining as a sample 287 companies to which the instrument was applied. Within the results, it is shown that the company could have excess liquidity, which is not recommended according to financial theory. Given that effectiveness measures the company's ability to produce profits considering the amount, nature, and property rights of the resources used, it can be concluded that as of 2017, operating efficiency improved since ROE and ROA profitability presented a positive trend. This investigation is distinguished from the other studies in that, up to now according to the investigation carried out, the value creation of this type of companies in Cúcuta, Norte de Santander has not been delved into.
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