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  • Remedios RAMÓN DANGLA
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    Resumen En este trabajo analizamos cómo ha evolucionado el sector del comercio al por menor en un contexto de crisis. Establecimos las hipótesis sobre su comportamiento debido a la especialización en la venta de bienes de primera necesidad, así como de las dificultades para acceder al crédito. Obtuvimos una muestra de empresas de la base SABI y las clasificamos por tamaños. Estudiamos la evolución de ratios de eficiencia, operatividad, rentabilidad o solvencia y buscamos los cambios estadísticamente significativos en los ratios dependiendo del tamaño empresarial, lo que nos ha permitido afirmar que solo las pequeñas empresas han perdido rentabilidad y han tenido que reorganizar su estructura financiera. In this paper, we analyze how the Spanish retailer trade sector has developed in a context of crisis. Then, we stablished the hypothesis about the particular behavior of the sector because of specialization in the sale of basic goods and as well as, the problems to get credit. We found an example of companies from the database SABI, then we sorted the sample by size, we studied the evolution of rates from efficiency, operability, profitability or financial solvency and we searched the statistically significant changes on the rates depending of company size. We could conclude that, only for the small companies, the actual crisis has generated a little loss of profitability but especially, the crisis has generated a big change into the financial structure.

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    Article provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.

    Volume (Year): 25 (2016)
    Issue (Month): 1 ()
    Pages: 23-34

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    Handle: RePEc:sdo:regaec:v:25:y:2016:i:1_2
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