In the current investigation shows the calculation of Economic Value Added to the 19 largest companies producing food in the city of Manizales, for it was made clear the accounts that are part of the financial statements to separate those operational accounts, the which contribute to the generation of value, then made a calculation of return on assets and the weighted average cost of capital for each of the 19 companies covered by the study and finally calculated the Economic Value Added (EVA) for each of companies, finding that the profitability that each of these generates is inadequate for the generation of value as the profitability of assets in any case not exceed the average weighted cost of capital, generating in this way a destruction of value for all companies studied.