La creación de valor: un enfoque actual de la gestión empresarial
DOI:
https://doi.org/10.21803/adgnosis.10.10.476Palabras clave:
Creación de valor, Cocreación de valor, Desempeño empresarial, Gerencia financieraResumen
Las empresas existen para crear valor. Este es un concepto que parece estar fuera de discusión en la literatura especializada. Cómo y para quiénes se crea valor son preguntas que modelos recientes de gestión empresarial procuran profundizar y responder cada vez con mayor precisión. En este artículo se ha procurado una revisión de los aportes más relevantes en la literatura correspondiente a las últimas dos décadas en torno a la Creación de Valor (CV), sus bases teórico-conceptuales y sus tendencias visibles de investigación. Al respecto, se identificaron los enfoques generales que fundamentan la investigación en este campo, asimismo se evidenció una concentración de interés por el concepto de cocreación de valor que lo proyecta como tendencia emergente en esta área de investigación, y la vinculación de la CV con temas tecnológicos a nivel de empresa, así como el estudio de su uso estratégico para introducir mejoras en el desempeño comercial de las empresas.
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