Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia
This paper seeks to identify the financial variables to explain better the situation of business failure in the small and medium enterprises (SMEs) in Colombia. To achieve this end financial results were taken from all companies that are required to report to the Superintendent of Companies of Colom...
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Konrad Lorenz Fundación Universitaria
2015-06-01
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doaj-621ff53a24ec4165a7c7e4e029f7605c2020-11-25T02:32:05Zeng Konrad Lorenz Fundación UniversitariaSuma de Negocios2215-910X2215-910X2015-06-016132941http://dx.doi.org/10.1016/j.sumneg.2015.08.003Fracaso empresarial de las pequeñas y medianas empresas (pymes) en ColombiaFredy Romero Espinosa0Zuray Andrea Melgarejo Molina1Mary Analí Vera-Colina2Universidad Nacional de ColombiaUniversidad Nacional de ColombiaUniversidad Nacional de ColombiaThis paper seeks to identify the financial variables to explain better the situation of business failure in the small and medium enterprises (SMEs) in Colombia. To achieve this end financial results were taken from all companies that are required to report to the Superintendent of Companies of Colombia for the years 2009 to 2013. The overall business failure concept used in the studies was analyzed initially, followed by characterizing the SME in Colombia. A descriptive analysis was then performed using the methodology chosen for theperiod 2009 to 2013 for the company groups considered (healthy and failures). An analysis was then made of financial information in the Balance Sheets by means of a vertical and horizontal analysis and financial indices. Finally, the financial variables that better characterize and differentiate the two groups were determined.http://www.elsevier.es/es-revista-suma-negocios-208-articulo-fracaso-empresarial-las-pequenas-medianas-S2215910X15000087business failurebankruptcyfinancial analysisSMEs |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Fredy Romero Espinosa Zuray Andrea Melgarejo Molina Mary Analí Vera-Colina |
spellingShingle |
Fredy Romero Espinosa Zuray Andrea Melgarejo Molina Mary Analí Vera-Colina Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia Suma de Negocios business failure bankruptcy financial analysis SMEs |
author_facet |
Fredy Romero Espinosa Zuray Andrea Melgarejo Molina Mary Analí Vera-Colina |
author_sort |
Fredy Romero Espinosa |
title |
Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia |
title_short |
Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia |
title_full |
Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia |
title_fullStr |
Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia |
title_full_unstemmed |
Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia |
title_sort |
fracaso empresarial de las pequeñas y medianas empresas (pymes) en colombia |
publisher |
Konrad Lorenz Fundación Universitaria |
series |
Suma de Negocios |
issn |
2215-910X 2215-910X |
publishDate |
2015-06-01 |
description |
This paper seeks to identify the financial variables to explain better the situation of business failure in the small and medium enterprises (SMEs) in Colombia. To achieve this end financial results were taken from all companies that are required to report to the Superintendent of Companies of Colombia for the years 2009 to 2013. The overall business failure concept used in the studies was analyzed initially, followed by characterizing the SME in Colombia. A descriptive analysis was then performed using the methodology chosen for theperiod 2009 to 2013 for the company groups considered (healthy and failures). An analysis was then made of financial information in the Balance Sheets by means of a vertical and horizontal analysis and financial indices. Finally, the financial variables that better characterize and differentiate the two groups were determined. |
topic |
business failure bankruptcy financial analysis SMEs |
url |
http://www.elsevier.es/es-revista-suma-negocios-208-articulo-fracaso-empresarial-las-pequenas-medianas-S2215910X15000087 |
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1724821577641492480 |