XLVIII. LA GERENCIA DEL VALOR: UN DIRECCIONAMIENTO CLAVE PARA LA SOSTENIBILIDAD EMPRESARIAL

Abstract

The present investigation registered in the School of Administrative Sciences of the Business
Administration Program (National Unified Corporation) is justified in the elaboration of a
model that can be applied by the companies for the direction through the Value Management.
Its objective is to determine how the valuation of companies contributes to the creation of
value of companies in the construction sector of the municipality of Armenia. Regarding the
methodological, it is part of a type of descriptive study with a mixed approach, which seeks
to describe the characteristics of companies in the construction sector of the municipality of
Armenia; the mixed approach is reflected in the analysis of quantitative variables as value
inducers and is made up of three objectives. The first has to do with the characterization of
companies in the construction sector of the municipality of Armenia through a financial
diagnosis, the second with identifying and analyzing the strategies and tools used by
companies in the construction sector of the municipality of Armenia for the value generation
(variables associated with critical success factors, fundamental competencies and business
definition and design), and finally, that of describing the valuation of companies and the
alternative methods applicable to the construction sector of the municipality of Armenia for
the generation of value.