La situación financiera de las agencias de viaje en Córdoba (España)
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Fecha
2020
Autores
Cazallo Antúnez, Ana María
Mudarra Fernández, Ana Belén
Salazar Araujo, Eduardo José
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Editor
AISTI (Associação Ibérica de Sistemas e Tecnologias de Informação)
Resumen
El objetivo de este trabajo es explicar la clasificación de las agencias
de viajes de la Ciudad Patrimonio de la Humanidad de Córdoba (España) a partir
de los ratios financieros distinguiendo entre empresas que presentan beneficios y
empresas que presentan pérdidas. Teniendo en cuenta que se trata de un sector con
empresas de reducido tamaño, la capacidad de planificación y gestión financiera
es mínima o inexistente y por ello, resulta clave poder conocer si la empresa se
situará en beneficios o pérdidas y así poder diseñar estrategias orientadas a mejorar
la competitividad empresarial. La metodología utilizada se enmarca dentro de un
enfoque cuantitativo, de tipo explicativo basado en la técnica estadística del análisis
discriminante. Entre los resultados se destaca el hecho de que el modelo resultante
clasifica correctamente el 89,7% de casos y que sólo 4, de los 20 ratios financieros
utilizados, resultan significativos para la clasificación.
The objective of this work is to explain the classification of travel agencies of the World Heritage City of Cordoba (Spain) from the financial ratios distinguishing between companies that present profits and companies that present losses. Considering that this is a sector with small companies, the capacity for planning and financial management is minimal or non-existent and therefore, it is essential to be able to know whether the company will be profit-making or loss-making and thus be able to design strategies aimed at improving business competitiveness. The methodology is framed within a quantitative approach, explanatory approach based on the statistical technique of discriminating analysis. The results highlight the fact that the resulting model correctly classifies 89.7% of cases and that only 4 of the 20 financial ratios used are significant for the classification.
The objective of this work is to explain the classification of travel agencies of the World Heritage City of Cordoba (Spain) from the financial ratios distinguishing between companies that present profits and companies that present losses. Considering that this is a sector with small companies, the capacity for planning and financial management is minimal or non-existent and therefore, it is essential to be able to know whether the company will be profit-making or loss-making and thus be able to design strategies aimed at improving business competitiveness. The methodology is framed within a quantitative approach, explanatory approach based on the statistical technique of discriminating analysis. The results highlight the fact that the resulting model correctly classifies 89.7% of cases and that only 4 of the 20 financial ratios used are significant for the classification.
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Palabras clave
Agencias de Viaje, Análisis discriminante, Ciudad patrimonio de la humanidad, Ratios financieros, Turismo, Travel agencias, Discriminant analysis, World heritage cities, Financial ratios, Tourism
