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Tres determinantes de los costos pegajosos de empresas listadas en la Bolsa de Valores de Colombia, 1995-2022

Author

Listed:
  • Rafael Santiago Ahumada Lerma

    (Universidad Externado de Colombia, Colombia)

Abstract

Las decisiones gerenciales son necesarias para darle rumbo a las empresas y más aún cuando estas entran en periodos de crisis financieras. Una herramienta clave para evaluar dichas decisiones son los costos pegajosos. El artículo discute la pegajosidad en las empresas listadas en la bolsa de valores de Colombia entre 1995 a 2022. Se examinan tres determinantes que pueden afectar la pegajosidad de los costos, la rotación de activos fijos, ROA y el ciclo medio de efectivo. Se utiliza una metodología cuantitativa, mediante una regresión múltiple y un modelo de datos panel. Se encontró que el 61,5% de las empresas analizadas adolecen de pegajosidad, debido primordialmente a la rotación de activos fijos. Se recomienda analizar otras compañías de menor tamaño, sabiendo que esto implica fortalecer bases de datos en Colombia. Como limitante el reporte de la información financiera no fue constante en las empresas. Esta investigación es pionera e innovadora en Colombia destacando la importancia de la gestión de la gerencia. Se concluye que es necesario seguir investigando en Colombia acerca de costos pegajosos utilizando otros determinantes.

Suggested Citation

  • Rafael Santiago Ahumada Lerma, 2024. "Tres determinantes de los costos pegajosos de empresas listadas en la Bolsa de Valores de Colombia, 1995-2022," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 19(4), pages 1-18, Octubre -.
    • Handle: RePEc:imx:journl:v:19:y:2024:i:4:a:9
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    References listed on IDEAS

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    Keywords

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    JEL classification:

    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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