Artikel

Evaluación de las decisiones financieras operacionales que generan flujo de caja en las MIPYMES

The objective of the research is to identify the variables that affect short-term financial decisions, determinants of cash flow in MSMEs. A mixed investigation is carried out, based on a survey applied to 278 managers of Micro, Small and Medium Enterprises (MSMEs) in Colombia. The data were analysis based on binary logistic regression and information was managed through executions, oriented to the management of multipurpose events, where training, informal discussion as a focus group and observation of participants' reactions to intentionality and significance of the project are the essence. The results show that financial decisions in the MSMEs are headed by the directors who should wield their leadership, experience, knowledge and skills in financial and strategic training to make decisions aimed at optimizing cash flow even without training. optimal required. A circumstance that to a large extent, especially in micro, small and medium sized companies, new in the market, leads them to finance their activity with their own resources, family resources or informal credit while very few opt for external financing. Operational financial decisions become a complex, empirical, carefree and improvised process for many MSMEs, this being an attenuating factor of the lack of sustainability in the market and in a wide margin of failure.

Weitere Titel
Evaluation of operational financial decisions that generate cash flow in Msmes
Sprache
Spanisch

Erschienen in
Journal: Revista de Métodos Cuantitativos para la Economía y la Empresa ; ISSN: 1886-516X ; Volume: 34 ; Year: 2022 ; Pages: 60-82

Klassifikation
Wirtschaft
Forecasting Models; Simulation Methods
Firm Behavior: Theory
Portfolio Choice; Investment Decisions
Business Economics
Thema
financial management
liquidity
solvency
working capital
binary logisticregression

Ereignis
Geistige Schöpfung
(wer)
Martínez Vargas, Agustin María
Edilson Hernández, Marcos
Velásquez Cerón, Omar
Ereignis
Veröffentlichung
(wer)
Universidad Pablo de Olavide
(wo)
Sevilla
(wann)
2022

DOI
doi:10.46661/revmetodoscuanteconempresa.5524
Handle
Letzte Aktualisierung
2025-03-10T11:41:51+0100

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Martínez Vargas, Agustin María
  • Edilson Hernández, Marcos
  • Velásquez Cerón, Omar
  • Universidad Pablo de Olavide

Entstanden

  • 2022

Ähnliche Objekte (12)