Resumo

RIVERA GODOY, Jorge Alberto; TORRES DUQUE, Alejandro  e  GARCIA MUNOZ, Juliana. Aalysis of financial performance of the non-alcoholic beverage industry in Colombia. Revista de coyuntura y perspectiva [online]. 2020, vol.5, n.4, pp.123-160. ISSN 2415-0622.

Abstract The purpose of the research presented was to know the financial performance of the non-alcoholic beverages sector in Colombia in the 2014-2018 period, using as a methodology the static and trend analysis of accounting and economic value-added indicators that account for its growth, efficiency, efficacy and effectiveness.It was found that this sector grew irregularly, generated accounting returns that increased with ups and downs, whose behavior depended on the efficacy in controlling costs and expenses, which was amplified by positive financial leverage; while the efficiency in the use of resources remained almost constant. In addition, it was found that this sector created economic value added (EVA) in each year because the return on operating net assets was higher than the cost of capital.The results found could be strengthened if similar studies could be carried out for more homogeneous groups of companies in terms of size, age and geographic location.

Palavras-chave : Economic value added (EVA);; market value added; financial performance; efficiency; efficacy and effectiveness financial indicators; non-alcoholic beverage industry.

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