<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1900-3803</journal-id>
<journal-title><![CDATA[Entramado]]></journal-title>
<abbrev-journal-title><![CDATA[Entramado]]></abbrev-journal-title>
<issn>1900-3803</issn>
<publisher>
<publisher-name><![CDATA[Universidad Libre de Cali]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1900-38032023000200006</article-id>
<article-id pub-id-type="doi">10.18041/1900-3803/entramado.2.9639</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Rentabilidad contable y EVA de la empresa colombiana constructora de otras obras de ingeniería civil]]></article-title>
<article-title xml:lang="en"><![CDATA[Profitability and EVA of the Colombian construction company of other civil engineering works]]></article-title>
<article-title xml:lang="pt"><![CDATA[Rentabilidade e EVA da empresa colombiana que realiza outras obras de engenharia civil]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rivera-Godoy]]></surname>
<given-names><![CDATA[Jorge Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Bastidas-González]]></surname>
<given-names><![CDATA[Robinson]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Meneses-Tigreros]]></surname>
<given-names><![CDATA[Freddy Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2023</year>
</pub-date>
<volume>19</volume>
<numero>2</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S1900-38032023000200006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S1900-38032023000200006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S1900-38032023000200006&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El objetivo de la investigación es evaluar la rentabilidad contable y el valor económico agregado de la constructora colombiana de otras obras de ingeniería civil en el período 2016-2021, mediante un método de análisis estático y de tendencias de indicadores contables y de gestión de valor Se encuentra que las ventas, activos y utilidad neta de la constructora fluctúan; logra rentabilidades sobre el patrimonio en cuatro años y en promedio, donde sobresale la eficacia en el control de costos y gastos como factor determinante en su comportamiento. No obstante, esta rentabilidad es menor que la constructora de mayores ventas en Colombia y aún más baja que la de su homóloga en países emergentes. Pese a las rentabilidades contables positivas de la constructora colombiana de otras obras de ingeniería civil, esta destruye valor económico agregado en cinco años y el valor de mercado agregado en el sexenio es negativo. Este resultado difiere al de la constructora afín en economías emergentes que crea valor económico agregado en cuatro años y el valor de mercado agregado es positivo en el sexenio.  CLASIFICACIÓN JEL G30, L74, M4I]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The objective of the research is to evaluate the accounting profitability and added economic value of the Colombian construction company of other civil engineering works in the period 2016-2021, through a method of static analysis and trends of accounting indicators and value management. The construction company's sales, assets, and net income are found to fluctuate; It achieves returns on equity in four years and on average, where efficiency in cost and expense control stands out as a determining factor in its behavior However this profitability is lower than that of the construction company with the highest sales in Colombia and even lower than that of its counterpart in emerging countries. Despite the positive accounting returns of the Colombian construction company of other civil engineering works, it destroys added economic value in five years and the added market value in the six years is negative. This result differs from that of the similar construction company in emerging economies, which creates added economic value in four years and the added market value is positive in six years.  JEL CLASSIFICATION G30, L74, M4I]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO O objetivo da pesquisa é avaliar a rentabilidade contabilística e o valor econômico agregado da construtora colombiana de outras obras de engenharia civil no período 2016-2021, através de um método de análise estática e tendências de indicadores contábeis e gestão de valor. As vendas, os ativos e o lucro líquido da construtora flutuam; Obtém rentabilidade sobre o patrimônio em quatro anos e em média, onde a eficiencia no controle de custos e despesas se destaca como fator determinante em seu comportamento. No entanto, essa rentabilidade é inferior à da construtora com maior faturamento na Colômbia e ainda inferior à de sua congênere nos países emergentes. Apesar dos retornos contábeis positivos da construtora colombiana de outras obras de engenharia civil, ela destrói valor econômico agregado em cinco anos e o valor agregado de mercado em seis anos é negativo. Esse resultado difere do da construtora similar nas economias emergentes, que cria valor econômico agregado em quatro anos e o valor agregado de mercado é positivo em seis anos.  CLASSIFICAÇÃO JEL G30, L74, M41]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Gestión financiera]]></kwd>
<kwd lng="es"><![CDATA[gestión contable]]></kwd>
<kwd lng="es"><![CDATA[rentabilidad]]></kwd>
<kwd lng="es"><![CDATA[análisis de coste-eficacia]]></kwd>
<kwd lng="es"><![CDATA[valor económico]]></kwd>
<kwd lng="es"><![CDATA[coste de capital]]></kwd>
<kwd lng="es"><![CDATA[ingeniería civil]]></kwd>
<kwd lng="en"><![CDATA[Financial management]]></kwd>
<kwd lng="en"><![CDATA[accounting management]]></kwd>
<kwd lng="en"><![CDATA[profitability]]></kwd>
<kwd lng="en"><![CDATA[cost-efficacy analysis]]></kwd>
<kwd lng="en"><![CDATA[economic value]]></kwd>
<kwd lng="en"><![CDATA[cost of capital]]></kwd>
<kwd lng="en"><![CDATA[civil engineering]]></kwd>
<kwd lng="pt"><![CDATA[Gestão financeira]]></kwd>
<kwd lng="pt"><![CDATA[gerenciamento de conta]]></kwd>
<kwd lng="pt"><![CDATA[custo-efetividade]]></kwd>
<kwd lng="pt"><![CDATA[análise de custo-efetividade]]></kwd>
<kwd lng="pt"><![CDATA[valor Econômico]]></kwd>
<kwd lng="pt"><![CDATA[custo de capital]]></kwd>
<kwd lng="pt"><![CDATA[Engenharia Civil]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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