El costo ponderado de capital y la rentabilidad en Reencauchadora de la Sierra S.A.

Abstract

In this research work seeks to establish the relationship between the weighted cost of capital and the profitability of the company Reencauchadora de la Sierra S.A. After analyzing the profitability by means of indicators, it was possible to demonstrate a drastic decrease between 2015 and 2016 according to the calculations made by the company. It was important then to consider the possible causes that led to this problem and one of them went through the determination of the weighted cost of capital. An investigation of both bibliographic and field nature was carried out, raising information especially through observation sheets and making the calculations of different indicators based on the financial information presented by the company. It was possible to observe that WACC had a behavior similar to that of profitability, which highlights the importance of having indicators that can give information about the company's position, which is possible by designing a financial plan that contemplates both the calculation of WACC as that of profitability. Financial planning will provide an effective internal process generating productivity through the application of administrative strategies, based on policies that help promote values and principles in the personnel.