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Vol. 8 No. 2 (2019)
Published 2019-09-04
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The journal provides immediate open access to its content, based on the principle of giving the public free access to research and contributing to a greater global exchange of knowledge.

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Artículo de Investigación

Afectaciones financieras, competitivas y económicas del sector azucarero colombiano respecto a la normatividad comercial, fiscal y laboral

DOI: https://doi.org/10.22490/25392786.3433
Martha Lucía Fuertes Díaz Universidad Nacional Abierta y a Distancia
Julio Cesar Montoya Rendón Universidad Nacional Abierta y a Distancia
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Esta investigación analiza el avance en materia de competitividad y desempeño financiero del sector azucarero colombiano durante el período comprendido entre los años 2013 a 2016, en contraste con las políticas públicas emanadas en materia comercial, laboral y fiscal y las posibles afectaciones para su desempeño. Se sustenta a partir de las teorías de recursos y capacidades y desde las finanzas corporativas con los indicadores financieros de rentabilidad para medir la efectividad empresarial al asociar la gestión en costos y gastos para la generación de beneficioses. La investigación es descriptiva, longitudinal, e inductiva y utiliza el software estadístico SAS para el anáilisis de datos, que arroja resultados favorables que permiten establecer avances favorables para la competitividad del sector con la afectación de las políticas públicas emanadas durante el período analizado
keywords: indicadores financieros, competitividad, políticas públicas, economía.
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How to Cite

Fuertes Díaz, M. L., & Montoya Rendón, J. C. (2019). Afectaciones financieras, competitivas y económicas del sector azucarero colombiano respecto a la normatividad comercial, fiscal y laboral. Revista Estrategia Organizacional, 8(2), 75-101. https://doi.org/10.22490/25392786.3433
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