IDEAS home Printed from https://ideas.repec.org/a/col/000461/011133.html
   My bibliography  Save this article

Evaluación de la gestión financiera: empresas del sector automotriz y actividades conexas en el Atlántico

Author

Listed:
  • Tomás Fontalvo Herrera
  • José Morelos Gómez

Abstract

Este artículo de investigación presenta los resultados la aplicación del análisis discriminante en la evaluación de la gestión financiera de las empresas del sector automotriz y actividades conexas en el Atlántico. En la metodología se calcularon los indicadores financieros, a las 14 empresas del sector. Seguidamente, se utilizó la técnica de análisis multivariante para explicar la pertenencia y discriminación de cada grupo, teniendo como resultado la correlación, incremento y la incidencia de la gestión financiera de las empresas del sector estudiado. De la función discriminante se puede concluir que los indicadores Razón Corriente (RC), Rentabilidad Operativa del Activo (RO), Apalancamiento a Corto Plazo (ACP) y Apalancamiento a Largo Plazo (ALP) presentan diferencias significativas; en el análisis de las medias los indicadores Razón Corriente (RC), Prueba Acida (PA), Rentabilidad Operativa del Activo (RO), Apalancamiento a Largo Plazo (ALP) y Nivel de Endeudamiento (NDE) mejoraron en el transcurso del 2004 y 2009. ****** This research paper presents the results of the application of discriminant analysis in evaluating the financial management of companies in the automotive sector and related activities in the Atlantic. The methodology calculated financial indicators, at 14 companies. Next, we used multivariate analysis technique to explain the membership of each group and discrimination, resulting in the correlation, and increase the incidence of financial management of the companies studied. Discriminant function can be concluded that the indicators Current Ratio (CR), Profitability Operating Assets (RO), Leverage Information (ACP) and Long-Term Leverage (ALP) have significant differences, in the analysis of the average indicators Current Ratio (CR), Acid Test (PA), Profitability Operating Assets (RO), Long-Term Leverage (ALP) and Level of Indebtedness (NDE) improved during 2004 and 2009.

Suggested Citation

  • Tomás Fontalvo Herrera & José Morelos Gómez, 2012. "Evaluación de la gestión financiera: empresas del sector automotriz y actividades conexas en el Atlántico," Dimensión Empresarial, Universidad Autónoma del Caribe, December.
    • Handle: RePEc:col:000461:011133
    as

    Download full text from publisher

    File URL: http://www.uac.edu.co/images/stories/publicaciones/revistas_cientificas/dimension-empresarial/volumen-10-no-2/articulo01.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. R. Purdy, 2002. "Editorial," Climate Policy, Taylor & Francis Journals, vol. 2(1), pages 1-2, March.
    2. R. K. Pachauri & Sujata Gupta, 2002. "Editorial," Climate Policy, Taylor & Francis Journals, vol. 2(2-3), pages 127-128, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Tomás Fontalvo Herrera & José Morelos Gómez & Adel Mendoza Mendoza, 2019. "Evaluación de la eficiencia de las empresas del sector carbón en Colombia," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 27(1), pages 43-56, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Salomón Kalmanovitz & Enrique López, 2003. "La Agricultura En Colombia Entre 1950 Y 2000," Borradores de Economia 2937, Banco de la Republica.
    2. Gabriela B. Christmann & Karsten Balgar & Nicole Mahlkow, 2014. "Local Constructions of Vulnerability and Resilience in the Context of Climate Change. A Comparison of Lübeck and Rostock," Social Sciences, MDPI, vol. 3(1), pages 1-18, February.
    3. Frank H. Westerhoff & Cristian Wieland, 2004. "Spillover Dynamics of Central Bank Interventions," German Economic Review, Verein für Socialpolitik, vol. 5(4), pages 435-450, November.
    4. Swallow, Brent, 2005. "Potential for Poverty Reduction Strategies to Address Community Priorities: Case Study of Kenya," World Development, Elsevier, vol. 33(2), pages 301-321, February.
    5. Roald A.A. Suurs & Marko P. Hekkert, 2008. "Cumulative causation in the formation of a technological innovation system: The case of biofuels in the Netherlands," Innovation Studies Utrecht (ISU) working paper series 08-04, Utrecht University, Department of Innovation Studies, revised Feb 2008.
    6. João Ribeiro Butiam Có, 2010. "Representação e confinação de estruturas sociais na Guiné-Bissau: uma abordagem sobre conflitos e consensos," Working Papers wp112010, SOCIUS, Research Centre in Economic and Organisational Sociology at the School of Economics and Management (ISEG) of the University of Lisbon.
    7. Francisco J. Mas & Juan Luis Nicolau, 2004. "Stochastic Choice Analysis Of Tourism Destinations," Working Papers. Serie AD 2004-07, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    8. Estrada G., Fernando, 2011. "The logic of the violence in the civil war: The armed conflict in Colombia," Perfil de Coyuntura Económica, Universidad de Antioquia, CIE, June.
    9. Eric W. K. Tsang & Bruno S. Frey, 2006. "The as-is journal review process: Let authors own their ideas," CREMA Working Paper Series 2006-09, Center for Research in Economics, Management and the Arts (CREMA).
    10. Fernando, Estrada, 2010. "Sencillez y explicación en la teoría económica [Simplicity and explanation in the economic theory]," MPRA Paper 20669, University Library of Munich, Germany.
    11. Helmut Seitz, 2008. "Democratic Participation and the Size of Regions: An Empirical Study Using Data on German Counties," CESifo Working Paper Series 2197, CESifo.
    12. Muchada Suárez, Alejandro, 2010. "'Housing Without Housing' en Marruecos," Entelequia. Revista Interdisciplinar, Entelequia y Servicios Académicos Intercontinentales SL, issue 12, pages 235-248, Fall.
    13. Arevilca Vasquez, Bismarck Javier & Risso Charquero, Adrian Winston, 2007. "Balance of Payments Constrained Growth Model: Evidence for Bolivia 1953-2002," MPRA Paper 5685, University Library of Munich, Germany.
    14. Francisco J. Mas & Juan Luis Nicolau, 2004. "Heckit Modelling Of The Two-Stage Tourist Choice Process: Going On Holiday And Tourism Expenditures," Working Papers. Serie EC 2004-16, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    15. Freire González, Paulo Alejandro & Vivar Aguilar, Mayra Isabel & Maldonado, Diego, 2010. "Un nuevo enfoque para el análisis y calificación del Sistema Cooperativo Ecuatoriano [A new approach to the analysis and rating Ecuadorian Cooperative System]," MPRA Paper 21463, University Library of Munich, Germany, revised 05 Mar 2010.
    16. Ana María Iregui & Ligia Melo & Jorge Ramos, 2006. "La educación en Colombia: Análisis del marco normativo y de los indicadores sectoriales," Revista de Economía del Rosario, Universidad del Rosario, December.
    17. Alzate, Mónica M. & Rosenthal, James A., 2009. "Gender and ethnic differences for Hispanic children referred to child protective services," Children and Youth Services Review, Elsevier, vol. 31(1), pages 1-7, January.
    18. Estrada, Fernando, 2010. "Epistemology of the economy: comments from Robert Nozick," MPRA Paper 22410, University Library of Munich, Germany.
    19. Francisco J. Mas & Juan Luis Nicolau, 2004. "A Random Parameter Logit Approach To The Two-Stage Tourist Choice Process: Going On Holidays And Length Of Stay," Working Papers. Serie AD 2004-46, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    20. Anantharaman, Divya, 2012. "Comparing self-regulation and statutory regulation: Evidence from the accounting profession," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 55-77.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000461:011133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Administrador (email available below). General contact details of provider: https://edirc.repec.org/data/fecarco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.