Financial management of the dairy manufacturing SME in Colombia (2014 - 2019)

Jorge Alberto  Rivera-Godoy; Universidad Nacional Abierta y a Distancia Universidad Nacional Abierta y a Distancia

doi:10.22490/25392786.6899

Vol. 12 No. 1 (2023)

Published 2023-02-14

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Artículo de Investigación

Financial management of the dairy manufacturing SME in Colombia (2014 - 2019)

DOI: https://doi.org/10.22490/25392786.6899

Jorge Alberto Rivera-Godoy Universidad del Valle

Universidad Nacional Abierta y a Distancia

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Abstract
References

Introducción: Este artículo presenta los resultados de una investigación que tiene como objetivo evaluar el desempeño financiero de la pequeña y mediana empresa del sector elaboración de productos lácteos en Colombia en el período 2014-2019. Metodología: se emplea como metodología el análisis de indicadores contables y de gestión del valor que miden su crecimiento, eficiencia, eficacia y efectividad. Resultados: Se pudo determinar que la pyme de este sector logra, en promedio, un rendimiento contable en el sexenio, siendo superior en la mediana empresa por ser más eficaz en la gestión de costos y gastos, así no sea más eficiente en el uso de activos, ni la que utilice un mayor apalancamiento financiero. Sin embargo, la pyme destruye valor económico agregado (EVA) porque el costo de los recursos financieros es superior al rendimiento del activo neto operacional, aunque en la mediana empresa esta diferencia es menor.

keywords: EVA, market value added (MVA), return on assets (ROA), return on equity (ROE), SME, dairy processing industry, administration

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How to Cite

Rivera-Godoy, J. A. (2023). Financial management of the dairy manufacturing SME in Colombia (2014 - 2019) (U. N. A. y a D. Universidad Nacional Abierta y a Distancia, Trans.). Revista Estrategia Organizacional, 12(1), 77-102. https://doi.org/10.22490/25392786.6899

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