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Aplicación de análisis discriminante para evaluar la productividad como resultado de la certificación BASC en las empresas de la ciudad de Cartagena

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  • Fontalvo Herrera Tomás José

    (Universidad de Cartagena)

Abstract

This research paper presents the evaluation of productivity in companies in the city of Cartagena as a result of the certification of said companies in the Business Anti-Smuggling Coalition (BASC). The methodology used calculated productivity indicators at 23 companies certified at BASC. Next, we used the Discriminant Analysis technique to explain the belonging and discrimination of each group of productivity indicators evaluated, resulting in the correlation between certified companies and increased productivity indices for 2008 and 2010. From the discriminant function obtained and the statistics analyzed, it can be concluded that certification in BASC standard showed no improvement in the indicators selected, but presented significant differences in the Gross Profit / Value Added(IP1), Operating Income / Operating Capital (IP5) and Net Income / Operating Capital (IP6) indicators.

Suggested Citation

  • Fontalvo Herrera Tomás José, 2014. "Aplicación de análisis discriminante para evaluar la productividad como resultado de la certificación BASC en las empresas de la ciudad de Cartagena," Contaduría y Administración, Accounting and Management, vol. 59(1), pages 43-62, enero-mar.
    • Handle: RePEc:nax:conyad:v:59:y:2014:i:1:p:43-62
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    References listed on IDEAS

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