Desempeño financiero de las empresas minoristas de alimentos y bebidas en Barranquilla - Colombia
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Fecha
2020
Autores
Martínez Caraballo, Hugo Ramón
Cazallo Antúnez, Ana María
Meñaca Guerrero, Indira
Uribe Uran, Carlos Mario
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Editor
Universidad de Zulia
Resumen
La dificultad del quiebre empresarial es una cuestión de plena actualidad, debido a que es un
problema de permanente interés para un amplio conjunto de agentes económicos y sociales. En ese
sentido, el objetivo de este artículo consiste en explicar el desempeño financiero de las empresas del sector
minorista de alimentos y bebidas en Barranquilla, Colombia para el año 2016. Metodológicamente, es un
estudio explicativo, no experimental y transversal que calculó 17 razones financieras a partir de los estados
financieros en el periodo de estudio, a una muestra de siete (7) empresas del sector, seguidamente, se aplicó
el análisis discriminante a través del programa estadístico SPSS versión 22. Como resultado, se obtuvo
la derivación de funciones discriminantes para el caso de quiebra y no quiebre en las empresas, ambas
situaciones empresariales se explicaron y correlacionaron significativamente con los siguientes ratios:
Período promedio de pago, margen bruto, rendimiento sobre activos y multiplicador del capital. Se concluyó,
que estos indicadores en el sector minorista de alimentos y bebidas en Barranquilla, Colombia, intervienen
fuertemente en una posible situación de quiebra y no quiebra de las compañías.
The difficulty of business breakdown is a matter of topicality, because it is a problem of permanent interest for a wide range of economic and social agents. In that sense, the objective of this article is to explain the financial performance of companies in the food and beverage retail sector in Barranquilla, Colombia for the year 2016. Methodologically, it is an explanatory, non-experimental and cross-sectional study that calculated 17 financial reasons From the financial statements in the study period, a discriminant analysis was applied to a sample of seven (7) companies in the sector, using the statistical program SPSS version 22. As a result, the derivation of discriminant functions was obtained In the case of bankruptcy and non-bankruptcy in companies, both business situations were explained and correlated significantly with the following ratios: Average payment period, gross margin, return on assets and capital multiplier. It was concluded that these indicators in the food and beverage retail sector in Barranquilla, Colombia, are strongly involved in a possible bankruptcy situation and not bankruptcy of the companies.
The difficulty of business breakdown is a matter of topicality, because it is a problem of permanent interest for a wide range of economic and social agents. In that sense, the objective of this article is to explain the financial performance of companies in the food and beverage retail sector in Barranquilla, Colombia for the year 2016. Methodologically, it is an explanatory, non-experimental and cross-sectional study that calculated 17 financial reasons From the financial statements in the study period, a discriminant analysis was applied to a sample of seven (7) companies in the sector, using the statistical program SPSS version 22. As a result, the derivation of discriminant functions was obtained In the case of bankruptcy and non-bankruptcy in companies, both business situations were explained and correlated significantly with the following ratios: Average payment period, gross margin, return on assets and capital multiplier. It was concluded that these indicators in the food and beverage retail sector in Barranquilla, Colombia, are strongly involved in a possible bankruptcy situation and not bankruptcy of the companies.
Descripción
Palabras clave
Alimentos y bebidas, Desempeño financiero, Empresas minoristas, Análisis discriminante, Estados financieros, Food and drinks, Financial performance, Retail companies, Discriminant analysis, Financial statements
