La competitividad desde la gestión financiera la competitividad desde la gestión financiera en las pymes agroindustriales de Boyacá
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Fecha
2022
Autores
Sánchez Martínez, Oscar Ernesto
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El objetivo general del trabajo de tesis doctoral es explicar la competitividad de las Pymes del
sector agroindustrial del departamento de Boyacá en función de los indicadores financieros de
liquidez, endeudamiento y rentabilidad. Inicialmente se hace una investigación de tipo
exploratoria con el fin de llevar a cabo una aproximación al conocimiento general del sector
agroindustrial. Una vez revisadas las variables directamente relacionadas con los factores de la
gestión financiera se analizan los resultados de ocho indicadores tomados de los balances y
estados de resultados de las Pymes del sector agroindustrial a fin de identificar la eficiencia en
la gestión de los administradores de las empresas del departamento y el impacto en su
competitividad. La metodología empleada posibilita, mediante la construcción de un modelo
econométrico y estadístico basado en el análisis financiero y de valuación de las Pymes,
apreciar la situación competitiva de estas entidades agroindustriales y del sector, con respecto
a los factores de rentabilidad bruta, agregación de valor, productividad del capital, y la
suficiencia del capital de trabajo neto operativo. Los resultados de la investigación señalan que
la competitividad de las Pymes del sector agroindustrial de Boyacá, analizada desde la
perspectiva financiera, está determinada en mayor medida por la rentabilidad, seguida por el
nivel de endeudamiento. En conclusión, puede afirmarse que la Gestión Financiera realizada
por los gerentes de las Pymes Agroindustriales de Boyacá, influye directamente en la
competitividad de estas empresas, principalmente por la rentabilidad que genera la gestión de
los activos, así como por la adecuada estructura financiera al mantener la más conveniente
relación entre los niveles de endeudamiento y de recursos propios
The general objective of the doctoral thesis work is to explain the competitiveness of SMEs in the agro-industrial sector of the department of Boyacá based on the financial indicators of liquidity, indebtedness, and profitability. Initially, an exploratory type of research is carried out to carry out an approximation to the general knowledge of the agro-industrial sector. Once the variables directly related to the factors of financial management have been reviewed, the results of eight indicators taken from the balance sheets and income statements of SMEs in the agribusiness sector are analyzed to identify the efficiency in the management of company administrators. of the department and the impact on its competitiveness. The methodology used makes it possible, through the construction of an econometric and statistical model based on the financial and valuation analysis of SMEs, to assess the competitive situation of these agroindustrial entities and the sector, with respect to the factors of gross profitability, value addition, capital productivity, and operating net working capital adequacy. The results of the research indicate that the competitiveness of SMEs in the agro-industrial sector of Boyacá, analyzed from a financial perspective, is determined to a greater extent by profitability, followed by the level of indebtedness. In conclusion, it can be affirmed that the Financial Management carried out by the managers of the Agroindustrial SMEs of Boyacá, directly influences the competitiveness of these companies, mainly due to the profitability generated by the management of the assets, as well as due to the adequate financial structure by maintaining the most convenient relationship between the levels of indebtedness and own resources
The general objective of the doctoral thesis work is to explain the competitiveness of SMEs in the agro-industrial sector of the department of Boyacá based on the financial indicators of liquidity, indebtedness, and profitability. Initially, an exploratory type of research is carried out to carry out an approximation to the general knowledge of the agro-industrial sector. Once the variables directly related to the factors of financial management have been reviewed, the results of eight indicators taken from the balance sheets and income statements of SMEs in the agribusiness sector are analyzed to identify the efficiency in the management of company administrators. of the department and the impact on its competitiveness. The methodology used makes it possible, through the construction of an econometric and statistical model based on the financial and valuation analysis of SMEs, to assess the competitive situation of these agroindustrial entities and the sector, with respect to the factors of gross profitability, value addition, capital productivity, and operating net working capital adequacy. The results of the research indicate that the competitiveness of SMEs in the agro-industrial sector of Boyacá, analyzed from a financial perspective, is determined to a greater extent by profitability, followed by the level of indebtedness. In conclusion, it can be affirmed that the Financial Management carried out by the managers of the Agroindustrial SMEs of Boyacá, directly influences the competitiveness of these companies, mainly due to the profitability generated by the management of the assets, as well as due to the adequate financial structure by maintaining the most convenient relationship between the levels of indebtedness and own resources
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Palabras clave
Agroindustria, Competitividad, Gestión financiera, Pymes, Agribusiness, Competitiveness, Financial Management, SMEs