IDEAS home Printed from https://ideas.repec.org/a/ibf/riafin/v6y2013i3p15-27.html
   My bibliography  Save this article

Supervision, Impact On The Financial Profitability Of Pymes. Manufacturing Sector, La Supervision, Su Impacto En La Rentabilidad Financiera De Las Pymes: Sector Manufacturero

Author

Listed:
  • Luis Alfredo Arguelles Ma
  • Roman Alberto Quijano Garcia
  • Mario Javier Fajardo
  • Deneb Eli Magana Medina

Abstract

This paper presents descriptive and correlational research, qualitative and quantitative, carried out in eleven small and medium enterprises in the manufacturing sector, San Francisco de Campeche, Campeche, Mexico. The paper addresses financial profitability as it relates to monitoring generated from the perspective of internal control in organizations. A large number of operations closed institutions, getting no expected financial results. The literature suggests a lack of supervision, based on efficient and reliable systems. The purpose is to provide employers a guide of elements to make good decisions. We investigated the most significant aspects of supervision, that impact profitability. We identifying those variables that best explain the relationship between financial profitability and monitoring. The result shows a negative association between the two, explains that the higher investment in monitoring, lower profitability, by contrast, and is lower, improve financial results. Proving to be reliable to predict financial profitability of pymes, taking as support the monitoring, and promoting its growth.

Suggested Citation

  • Luis Alfredo Arguelles Ma & Roman Alberto Quijano Garcia & Mario Javier Fajardo & Deneb Eli Magana Medina, 2013. "Supervision, Impact On The Financial Profitability Of Pymes. Manufacturing Sector, La Supervision, Su Impacto En La Rentabilidad Financiera De Las Pymes: Sector Manufacturero," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(3), pages 15-27.
    • Handle: RePEc:ibf:riafin:v:6:y:2013:i:3:p:15-27
    as

    Download full text from publisher

    File URL: http://www.theibfr2.com/RePEc/ibf/riafin/riaf-v6n3-2013/RIAF-V6N3-2013-2.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Supervision; Financial Profitability; Pymes;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ibf:riafin:v:6:y:2013:i:3:p:15-27. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mercedes Jalbert (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.