Principales hallazgos en el proceso de toma de decisiones financieras de las pequeñas empresas de confección de Cali

The textile and apparel chain is one of the most dynamic and traditional industrial sectors in the country's economic history. Since the beginning of the twentieth century, companies in this sector have been promoters of economic and social development. This industrial activity is characterized...

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Autores:
Moreno, Eugenio
López Martínez, Jorge
Tipo de recurso:
Fecha de publicación:
2012
Institución:
Universidad de San Buenaventura
Repositorio:
Repositorio USB
Idioma:
spa
OAI Identifier:
oai:bibliotecadigital.usb.edu.co:10819/5315
Acceso en línea:
http://hdl.handle.net/10819/5315
Palabra clave:
Decisiones financieras
Pequeña empresa
Subsector confecciones
Estados financieros
Información financiera
Capital de trabajo
Financial decisions
Small business
Dressmaking subsector
Financial statements
Financial reporting
Working capital
Toma de decisiones
Pequeña y mediana empresa - Administración
Información financiera
Industria de la confección
Rights
License
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Description
Summary:The textile and apparel chain is one of the most dynamic and traditional industrial sectors in the country's economic history. Since the beginning of the twentieth century, companies in this sector have been promoters of economic and social development. This industrial activity is characterized by its determining role in the generation of employment, economic growth and export activity; However, in recent years the sector has experienced great difficulties, especially due to smuggling and unfair trade practices, such as dumping. For its part, the apparel subsector has been affected by imports of used clothing from the United States and trademark piracy, factors that have undermined its competitiveness. Among the results obtained in this work, we have been able to know the origin of financial decisions adopted by the small clothing garment manufacturers for women from the city of Cali. Some can be summarized as follows: although the small confectioner goes to a few sources of financial information (especially the income statement), he is preferably guided, for his financial decisions, by his empiricism and his own experience; their sources of financial information are not rigorous or systematic; on the contrary, they are very punctual.