Apalancamiento y capacidad de pago de las empresas del sector comercio, reparación, restaurantes y hoteles, en la región del pacifico colombiano, en el periodo 2012-2014

In the present work, an analysis of the main indicators of leverage and financial management of companies in the commerce sector, repair, restaurants and hotels located in the Colombian Pacific region, in the period between 2012 and 2014. An approach to leverage and the ability to pay, involves reviewing the composition of the financial structure of the companies from a point of view of the incidence of the behavior of liabilities and the assets of companies in their performance and growth. For the analysis, a sample of 470 companies located in the four departments of the Pacific region, whose selection was based on the criteria were during the three consecutive years studied in the database of the System of Information and Business Report SIREM of the Superintendence of Societies It was found that the Valle del Cauca has a participation of 86%, 20 are in Cauca with a 4% share, 1 was found in Chocó and 42 in Nariño with a participation of 10%, being mostly medium companies, followed by small businesses, large companies and microenterprises, last ones that were only registered in 2014, because 3 that were small in 2012 and 2013, they became micro in 2014. These companies by their level of assets They were classified as follows: 10 small, 10 medium and 9 large. Collecting theoretical approaches typical of models of the financial structure It was determined that companies are indebted because they must comply with their obligations, because they want to expand their facilities or make investments, for a short period of time, being the main sources of short-term financing, suppliers and in the long term, banks.

• Autores: Rayo Alomia, Jefrith Stiven; Suárez Bonilla, Ivonne Stephany
• Tipo de recurso: Trabajo de grado de pregrado
• Fecha de publicación: 2018
• Institución: Universidad Autónoma de Occidente
• Repositorio: RED: Repositorio Educativo Digital UAO
• Idioma: spa
• OAI Identifier: oai:red.uao.edu.co:10614/10125
• Acceso en línea: http://hdl.handle.net/10614/10125
• Palabra clave: Banca y Finanzas Internacionales; Análisis financiero; Gestión financiera; Hostelería; Servicios de alimentación
• Rights: openAccess
• License: Derechos Reservados - Universidad Autónoma de Occidente