Citas bibligráficas
León, R., (2022). Rentabilidad y creación de valor económico en empresas agroexportadoras de productos no tradicionales, periodo 2015 - 2019 [Universidad Nacional Agraria La Molina]. https://hdl.handle.net/20.500.12996/5559
León, R., Rentabilidad y creación de valor económico en empresas agroexportadoras de productos no tradicionales, periodo 2015 - 2019 []. PE: Universidad Nacional Agraria La Molina; 2022. https://hdl.handle.net/20.500.12996/5559
@mastersthesis{sunedu/3953267,
title = "Rentabilidad y creación de valor económico en empresas agroexportadoras de productos no tradicionales, periodo 2015 - 2019",
author = "León Guzmán, Rogelio",
publisher = "Universidad Nacional Agraria La Molina",
year = "2022"
}
Between 2015 and 2019, Peru registered sustained growth in its non-traditional agricultural exports. The objective of this research was to identify and characterize what type of companies were able to achieve the best results of profitability and creation of economic value for the periods 2015 - 2019. For this, the financial statements of 44 companies were analyzed, which represent the 52 percent of the exported value of the five main non-traditional fresh products from Peru (grapes, avocados, blueberries, asparagus and mango). These companies were classified according to size into corporate companies, large companies and medium-sized companies. The results show that the annual growth rate in assets was similar in the three types of company; however, the medium-sized company was leveraged with less financial debt, possibly due to limitations in access to financing. On the other hand, the three types of company generated positive profitability, with corporate companies leading the results in EBITDA margin (average: 26.86 percent), and medium-sized companies in ROA (average: 15.57 percent). Regarding the EVA, the three types of company registered a value close to zero, without significant statistical differences, so it is concluded that, for the period analyzed, the return on invested capital has been able to cover the cost of capital, but it has not generated additional surpluses and, therefore, has not added economic value. Unused assets such as agricultural land and young plantations that have not yet reached their productive potential are some of the reasons that explain the results, therefore, with the progressive maturation of these plantations, an improvement in these indicators is expected for the coming years.
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