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Desempeño Económico De Las Empresas Agropecuarias Uruguayas: Estudio Sobre Su Evolución A Través De La Técnica De Clústers Longitudinales A Partir De Datos Contables (Economic Performance Of Uruguayan Agricultural Companies: Study On Its Evolution Through Of The Cluster Technique Longitudinal From Data Accountants)

Author

Listed:
  • Kuster, Christian
  • Álvarez, Jorge
  • Lezcano, Mikaela
  • Álvarez-Vaz, Ramón Dr.

    (Universidad de la República)

Abstract

The objective of this work is to measure and describe how the profitability of the Uruguayan agricultural sector evolved, within the framework of the theory of the firm, considering the international and local antecedents regarding the performance of the item. This theory has historically accounted for the multiplicity of factors that act as determinants of business performance. However, the empirical results obtained have been disparate for companies in general and particularly scarce for companies agricultural, depending in many cases on the line of business of the company and the region. The database of the present work is constituted by the Uruguayan agricultural companies that are taxpayers of the Rural Wealth Tax and the Income Tax of Economic Activities and presented their annual Accounting Statements before the General Directorate Tax (DGI) in the period July 2009 to June 2017, comprising 8 exercises. The size dimension of these companies is included in the study through the representative variables of their volume of production and sales, their level of assets and the number of personnel employed. The dimension of the financial economic performance of the companies is measured through the ROA (Return On Assets) indicator. To identify patterns of profitability evolution, longitudinal clusters were used as a methodological strategy. allological. The results of the study show three groups of companies with ROA trajectories similar to the internal one but very different from each other, which served as input to characterize their economic structure, obtain indications about the determinants of financial economic performance and observe its evolution in the analyzed period. Abstract El objetivo de este trabajo es medir y describir cómo evolucionó la rentabilidad del sector agropecuario uruguayo, en el marco de la teorı́a de la firma, considerando los antecedentes internacionales y locales en lo referido al desempeño del rubro. Esta teorı́a ha dado cuenta históricamente de la multiplicidad de factores que actúan como determinantes del desempeño empresarial. Sin embargo los resultados empı́ricos obtenidos han sido dispares para la empresas en general y particularmente escasos para las empresas gropecuarias, dependiendo en muchos casos del giro de la empresa y la región. La base de datos del pre sente trabajo está constituida por las empresas agropecuarias uruguayas que constituyen sujetos pasivos del Impuesto al Patrimonio Rural y al Impuesto a la Renta de Actividades Económicas y presentaron sus Estados Contables anuales ante la Dirección General Impositiva (DGI) en el perı́odo Julio de 2009 a Junio de 2017, comprendiendo 8 ejercicios. La dimensión tamaño de estas empresas es incluida en el estudio a través de las variables representativas de su volumen de producción y ventas, su nivel de activos y la cantidad de personal empleado. La dimensión del desempeño económico financiero de las compañı́as se mide a través del indicador ROA (Return On Assets). Para identificar patrones de evolución de la rentabilidad, se utilizaron los clústers longitudinales como estrategia me- todológica. Los resultados del estudio muestran tres grupos de empresas con trayectorias de ROA similares a la interna pero muy distintas entre sı́, lo cual sirvió de insumo para caracterizar su estructura económica, obtener indicios acerca de los determinantes del desempeño económico financiero y observar su evolución en el perı́odo analizado.

Suggested Citation

  • Kuster, Christian & Álvarez, Jorge & Lezcano, Mikaela & Álvarez-Vaz, Ramón Dr., 2022. "Desempeño Económico De Las Empresas Agropecuarias Uruguayas: Estudio Sobre Su Evolución A Través De La Técnica De Clústers Longitudinales A Partir De Datos Contables (Economic Performance Of Uruguayan," OSF Preprints p8zk9, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:p8zk9
    DOI: 10.31219/osf.io/p8zk9
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    References listed on IDEAS

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