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Entramado

versão impressa ISSN 1900-3803

Resumo

RIVERA-GODOY, Jorge Alberto  e  PADILLA-OSPINA, Ana Milena. The print media industry in Colombia: an interpretation of its financial situation. Entramado [online]. 2014, vol.10, n.1, pp.30-54. ISSN 1900-3803.

This article is aimed at learning about the financial performance of the print media industry in Colombia during the time period from 2006 to 2012 by conducting a descriptive study of its efficiency, efficacy, effectiveness, and economic value added, based on a review of financial indicators and accounting information and indicators that reflect economic value performance. The findings of this study show that this sector created a positive Economic Value Added for five out of the seven years being reviewed. On the one hand, the behavior of economic value added (EVA) has depended upon the efficacy in the management of sales expenses, and also upon the management of financial resource costs. On the other hand, the efficiency in the management of the use of assets was not a determining factor in this study. Despite the fact that this research shows the factors that have had an impact on the financial performance in the print media sector in Colombia, it would be relevant to compare these findings against those of supplementary research studies of similar groups of companies as regards to their age, size, and geographic location.

Palavras-chave : Economic Value Added (EVA); print media industry (newspapers and magazines); financial indicators; efficiency; effectiveness; efficacy; financial performance.

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