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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Main Authors: Fredy Romero Espinosa, Zuray Andrea Melgarejo Molina, Mary Analí Vera-Colina
Format: Article
Language:English
Published: Konrad Lorenz Fundación Universitaria 2015-06-01
Series:Suma de Negocios
Subjects:
Online Access:http://www.elsevier.es/es-revista-suma-negocios-208-articulo-fracaso-empresarial-las-pequenas-medianas-S2215910X15000087
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spelling 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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