Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation
The aim of this paper is to present the financial performance evaluation of business by region in Colombia for the period 2009-2012, from the comprehensive financial analysis, with a focus from territorial competitiveness. Financial information reported to the Superintendencia de Sociedades was used...
- Autores:
- Tipo de recurso:
- http://purl.org/coar/resource_type/c_6652
- Fecha de publicación:
- 2014
- Institución:
- Universidad Pedagógica y Tecnológica de Colombia
- Repositorio:
- RiUPTC: Repositorio Institucional UPTC
- Idioma:
- spa
eng
- OAI Identifier:
- oai:repositorio.uptc.edu.co:001/11915
- Acceso en línea:
- https://revistas.uptc.edu.co/index.php/cenes/article/view/3107
https://repositorio.uptc.edu.co/handle/001/11915
- Palabra clave:
- Structural analysis of financial statements
financial statement.
Análisis estructural de estados financieros
análisis de estados financieros
competitividad regional.
- Rights
- License
- Copyright (c) 2014 Carlos Eduardo Castaño Ríos, José Enrique Arias Pérez
id |
REPOUPTC2_de39fdba1e6dbcd777d2c226238affae |
---|---|
oai_identifier_str |
oai:repositorio.uptc.edu.co:001/11915 |
network_acronym_str |
REPOUPTC2 |
network_name_str |
RiUPTC: Repositorio Institucional UPTC |
repository_id_str |
|
spelling |
2014-11-282024-07-05T18:44:33Z2024-07-05T18:44:33Zhttps://revistas.uptc.edu.co/index.php/cenes/article/view/310710.19053/22565779.3107https://repositorio.uptc.edu.co/handle/001/11915The aim of this paper is to present the financial performance evaluation of business by region in Colombia for the period 2009-2012, from the comprehensive financial analysis, with a focus from territorial competitiveness. Financial information reported to the Superintendencia de Sociedades was used, which was classified into five major regions of the country. It was found that the Amazon region has difficulty obtaining long-term financing, the highest EBITDA and increased cash generation capability found in the Andean region, and finally, the Caribbean has the highest operational cycle and lower profitability, affecting its competitivenessEl objetivo de este artículo es presentar la evaluación del desempeño financiero empresarial por regiones en Colombia para el período 2009-2012, a partir del análisis financiero integral, con un enfoque desde la competitividad territorial. Se utilizó la información financiera reportada ante la Superintendencia de Sociedades, la cual se clasificó en las cinco grandes regiones del país. Se encontró que la región amazónica tiene dificultades para obtener financiamiento a largo plazo; en la zona andina el EBITDA es más alto y hay mayor capacidad de generación de efectivo, y por último, el Caribe presenta el mayor ciclo operacional y la más baja rentabilidad, lo que afecta su competitividad. application/pdftext/htmlapplication/pdfspaengspaengUniversidad Pedagógica y Tecnológica de Colombiahttps://revistas.uptc.edu.co/index.php/cenes/article/view/3107/2812https://revistas.uptc.edu.co/index.php/cenes/article/view/3107/5115https://revistas.uptc.edu.co/index.php/cenes/article/view/3107/5150Copyright (c) 2014 Carlos Eduardo Castaño Ríos, José Enrique Arias Pérezhttp://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf153http://purl.org/coar/access_right/c_abf2Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 189-216Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 189-2162256-57790120-3053Structural analysis of financial statementsfinancial statement.Análisis estructural de estados financierosanálisis de estados financieroscompetitividad regional.Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluationAnálisis del desempeño financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorialinfo:eu-repo/semantics/articlePeer reviewed Articlehttp://purl.org/coar/resource_type/c_6652http://purl.org/coar/resource_type/c_2df8fbb1info:eu-repo/semantics/publishedVersionhttp://purl.org/coar/version/c_970fb48d4fbd8a236http://purl.org/coar/version/c_970fb48d4fbd8a85Castaño Ríos, Carlos EduardoArias Pérez, José Enrique001/11915oai:repositorio.uptc.edu.co:001/119152025-07-18 12:13:26.035metadata.onlyhttps://repositorio.uptc.edu.coRepositorio Institucional UPTCrepositorio.uptc@uptc.edu.co |
dc.title.en-US.fl_str_mv |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation |
dc.title.es-ES.fl_str_mv |
Análisis del desempeño financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial |
title |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation |
spellingShingle |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation Structural analysis of financial statements financial statement. Análisis estructural de estados financieros análisis de estados financieros competitividad regional. |
title_short |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation |
title_full |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation |
title_fullStr |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation |
title_full_unstemmed |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation |
title_sort |
Analisys of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation |
dc.subject.en-US.fl_str_mv |
Structural analysis of financial statements financial statement. |
topic |
Structural analysis of financial statements financial statement. Análisis estructural de estados financieros análisis de estados financieros competitividad regional. |
dc.subject.es-ES.fl_str_mv |
Análisis estructural de estados financieros análisis de estados financieros competitividad regional. |
description |
The aim of this paper is to present the financial performance evaluation of business by region in Colombia for the period 2009-2012, from the comprehensive financial analysis, with a focus from territorial competitiveness. Financial information reported to the Superintendencia de Sociedades was used, which was classified into five major regions of the country. It was found that the Amazon region has difficulty obtaining long-term financing, the highest EBITDA and increased cash generation capability found in the Andean region, and finally, the Caribbean has the highest operational cycle and lower profitability, affecting its competitiveness |
publishDate |
2014 |
dc.date.accessioned.none.fl_str_mv |
2024-07-05T18:44:33Z |
dc.date.available.none.fl_str_mv |
2024-07-05T18:44:33Z |
dc.date.none.fl_str_mv |
2014-11-28 |
dc.type.none.fl_str_mv |
info:eu-repo/semantics/article |
dc.type.en-US.fl_str_mv |
Peer reviewed Article |
dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_2df8fbb1 |
dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
dc.type.coar.spa.fl_str_mv |
http://purl.org/coar/resource_type/c_6652 |
dc.type.version.spa.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.coarversion.spa.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a236 |
format |
http://purl.org/coar/resource_type/c_6652 |
status_str |
publishedVersion |
dc.identifier.none.fl_str_mv |
https://revistas.uptc.edu.co/index.php/cenes/article/view/3107 10.19053/22565779.3107 |
dc.identifier.uri.none.fl_str_mv |
https://repositorio.uptc.edu.co/handle/001/11915 |
url |
https://revistas.uptc.edu.co/index.php/cenes/article/view/3107 https://repositorio.uptc.edu.co/handle/001/11915 |
identifier_str_mv |
10.19053/22565779.3107 |
dc.language.none.fl_str_mv |
spa eng |
dc.language.iso.spa.fl_str_mv |
spa eng |
language |
spa eng |
dc.relation.none.fl_str_mv |
https://revistas.uptc.edu.co/index.php/cenes/article/view/3107/2812 https://revistas.uptc.edu.co/index.php/cenes/article/view/3107/5115 https://revistas.uptc.edu.co/index.php/cenes/article/view/3107/5150 |
dc.rights.en-US.fl_str_mv |
Copyright (c) 2014 Carlos Eduardo Castaño Ríos, José Enrique Arias Pérez http://creativecommons.org/licenses/by-nc-sa/4.0 |
dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
dc.rights.coar.spa.fl_str_mv |
http://purl.org/coar/access_right/c_abf153 |
rights_invalid_str_mv |
Copyright (c) 2014 Carlos Eduardo Castaño Ríos, José Enrique Arias Pérez http://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf153 http://purl.org/coar/access_right/c_abf2 |
dc.format.none.fl_str_mv |
application/pdf text/html application/pdf |
dc.publisher.en-US.fl_str_mv |
Universidad Pedagógica y Tecnológica de Colombia |
dc.source.en-US.fl_str_mv |
Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 189-216 |
dc.source.es-ES.fl_str_mv |
Apuntes del Cenes; Volumen 33 N° 58: julio - diciembre de 2014; 189-216 |
dc.source.none.fl_str_mv |
2256-5779 0120-3053 |
institution |
Universidad Pedagógica y Tecnológica de Colombia |
repository.name.fl_str_mv |
Repositorio Institucional UPTC |
repository.mail.fl_str_mv |
repositorio.uptc@uptc.edu.co |
_version_ |
1839633814563848192 |