Resumen

The present research work aims to show the application of the Economic Value Added (EVA®) in public sector organizations, under the project entitled "Estimation of the Economic Value Added for the Municipality of Ibague", in whose calculation and analysis financial tools of the private sector, with the objective of demonstrating how it is possible to apply them in the public sector, through the application of the value generation model, as well as the analysis of the financial statements to the Mayor's Office of the Municipality of Ibague. This work consists of three chapters. Chapter one, entitled “EVA and Value Inductors”, emphasizes the importance of the application of EVA in public organizations, in addition, it identifies the role of citizens in the conception of the value model in organizations and describes the steps to the application of the value generation model proposed by Oscar León Garcia. In Chapter Two, entitled “Financial Statements”, the horizontal and vertical analysis of the financial statements of the Ibague Mayor's Office is carried out, where it intends to show the variation of the financial structure and explains the reasons for its economic growth. And finally in chapter three, entitled “EVA value generation model”, here the value inductors proposed in chapter one are applied to the Mayor's Office of the Municipality of Ibague, such as: EBITDA, EBITDA margin, Productivity of working capital, Debt / EBITDA ratio and others, finally the calculation of the EVA by two different methods.