La creación de valores en el sector hortofrutícola levantino

Abstract

The central part of this Master's Thesis is dedicated to the analysis of value creation in the horticultural sector, particularly those companies dedicated to trading of agricultural output of the provinces of Almería, Alicante and Murcia. The reason for this study is the importance of this sector in the selected area and the significance of value-based management for decision-making process within the company. The study was conducted on a sample of 219 Spanish companies settled in the provinces mentioned, estimating the value creation through the process proposed by Rojo and Lopez (2005). The results indicate that Alicante and Murcia are creators of business value while Almeria shows otherwise.