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

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  • 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
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    References listed on IDEAS

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    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.
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    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.

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