Examinando por Materia "FRACASOS COMERCIALES"
Mostrando 1 - 16 de 16
Resultados por página
Opciones de ordenación
Ítem Análisis comparativo entre la Ley 1116 de 2006 y el Decreto 560 de 2020 : los incentivos económicos de cara a la función conservativa en los procesos de insolvencia(Universidad EAFIT, 2023) Jiménez Reales, Cristian Daniel; Martínez de Ávila, Jorge Enrique; Villa García, Luis FelipeThe corporate insolvency regime in Colombia is framed in Law 1116 of 2006, such regulatory provision arose because of the advances that had been achieved in the country in insolvency matters, mostly through decrees, and that served as a starting point for the current Colombian insolvency regime. Law 1116 was issued in 2006, and has been complemented by subsequent provisions that have contributed to form a regulatory framework in terms of insolvency law, such as Decree 1429 of 2010, which have contributed to further strengthen the regulatory body of insolvency law in Colombia, however, economic incentives and disparities between rules issued during the pandemic remain a pending task, the insolvency processes regulated by Decree 560 of 2020 during the COVID-19 pandemic allowed companies to initiate more agile and efficient processes during the crisis pandemic, which achieved the protection of credit, employment and the company by enforcing the conservative function of insolvency law. Therefore, it is essential that the incentives that showed very good results in the 2020 crisis are maintained over time and can contribute to further improve the national economy.Ítem Análisis de las aerolíneas en Colombia : estructura financiera y probabilidad de quiebra(Universidad EAFIT, 2023) Marín Marín, Ana Delfy; López Meneses, Jessica Leandra; Téllez Falla, Diego FernandoDifferent airlines have closed their operations due to financial difficulties, agravated by the COVID-19 pandemic, accompanied by the increase in fuel prices because of the conflict in Ukraine. The aim of this study is to carry out a DuPont analysis of the indicators of financial leverage, profit margin on sales and efficiency in the operation of assets. To determine the financial performance and the possible economic factors that can lead to insolvency situations for airlines in Colombia comparing them with another regions of the world in the last four years (2019 to 2022). Furthermore, under Altman's Z2-score model, one of the most used for estimating the risk of bankruptcy in companies from different sectors, the aim is to determine the state of the financial health of the companies studied and the possible risk of bankruptcy. The information from the financial statements of sixteen companies was taken as a basis, four of which are Colombian companies, nine are from other regions of America and three from countries located in another ontinents, recognized worldwide as the most profitable in the world in 2022 (Conocedores.com, 2023). Of the sixteen airlines, nine operate under the low-cost model and the other seven with the regular model. The results reflect that they do not have a healthy financial situation and 81 percent present financial insolvency and a high probability of bankruptcy. The findings could be significant for managers, executives and those responsible for the sector, allowing them to make preventive decisions in crisis situations.Ítem Determinantes de la quiebra empresarial Almacenes la 14(Universidad EAFIT, 2022) Córdoba León, Carlos Edmundo; Portilla Rico, Jesús David; Vergara Garavito, Judith CeciliaÍtem Determinantes financieros del fracaso empresarial en Colombia(Universidad EAFIT, 2021) Vega Cabrera, Ana Patricia; Garzón Garzón, Ramón; Restrepo Tobón, Diego AlexanderThis project identifies the financial variables that determine business failure in Colombia from 1995 to 2018, controlling factors such as fixed time and macro-sector effects for lagged values of the variables at one, two and three years. The financial indicators which turned out to better explain business failure were determined based on the financial statements reported by Colombian companies to the Enterprise Information System (Sistema de Información Empresarial, SIREM), of Superintendencia de Sociedades, and through logistic regression logit model analysis. As a result, the most relevant variables which measure the probability of bankruptcy for a company are related to liquidity (Available / sales and current assets / total assets), solvency (Total liabilities / total assets) and control by size (Total assets and operative income). Understanding the factors which determine companies’ failure, eases administrators on appropriate decision making, taking required measures to avoid non-compliance events that risk financial survival and stability of the enterprises.Publicación Evaluación de la viabilidad financiera de una empresa en reorganización empresarial(Universidad EAFIT, 2024) Urrego Estrada, Deisy Johanna; Rivera Duque, Esteban; Restrepo Tobón, Diego AlexanderÍtem Insolvencia empresarial de una empresa farmacéutica desde un enfoque del valor económico agregado(Universidad EAFIT, 2023) Bedolla Benjumea, Valentina; Amortegui Robayo, Aura Cristina; Támara Ayús, Armando LeninPublicación Medidas cautelares innominadas en la Superintendencia de Sociedades(Universidad EAFIT, 2024) Mejía Barrera, Isabel; Baena Aramburo, FelisaThis thesis examines the use of unnamed injunctive relief by the Superintendencia de Sociedades in Colombia, focusing on insolvency proceedings and corporate conflicts. It explores the legal foundations, jurisprudential evolution, and current practices of the Superintendencia in applying these measures. Through case studies, a conservative trend in the request and decree of unnamed precautionary measures is identified in both insolvency and corporate conflict processes. Various unnamed precautionary measures are proposed to enhance the protection of the rights of the involved parties and ensure fair and efficient management of corporate resources. The need for greater training and awareness among legal representatives and the Superintendencia is emphasized to fully exploit the potential of these legal tools.Ítem Modelación de la probabilidad de quiebra en las empresas de energía eléctrica en Colombia(Universidad EAFIT, 2023) Castaño Ramírez, Edwin Arley; Támara Ayús, Armando LeninÍtem Modelación de la quiebra empresarial en el sector de la construcción(Universidad EAFIT, 2020) Moreno Valencia, Rodrigo Alejandro; Balcázar Bedoya, José Alfredo; Támara Ayus, Armando LeninPublicación Modelo predictivo de insolvencia empresarial para las pymes en Colombia(Universidad EAFIT, 2024) Castro Espitia, Camilo; Martínez Vargas, Juan David; Sepúlveda Cano, Lina MaríaBusiness insolvency has an economic impact on the affected company and, directly and indirectly, on its suppliers of goods and services. This ends up affecting the general population, who are the consumers of these goods and services. Therefore, it is important to analyze and study the possible factors that lead a company to enter a situation of economic insolvency. In accordance with the above, the objective of this work is to predict business insolvency in the Colombian context for SMEs. Likewise, use will be made of the financial data available from the Superintendency of Companies in the year 2021 and the companies that entered into a situation of economic insolvency in the year 2023. In this way, through financial indicators, it will be possible to construct the explanatory variables. of economic insolvency and achieve a predictive model of economic insolvency. This work is approached as follows: first, information is extracted from the Superintendency of Companies for SMEs in 2021 and companies that entered economic insolvency in 2023 to obtain our objective variable. Then, based on the data obtained, the financial ratios necessary for this study are calculated, using the financial statements of these companies corresponding to the year 2021. Next, the exploratory data analysis is carried out to obtain a broader knowledge of the set. of data and analyze correlation issues between variables, among other aspects. Finally, several machine learning models are designed to determine which one is most appropriate for the case studyPublicación Monitoreo de KRI´s influyentes en la liquidación temprana de empresas mipymes en Pereira(Universidad EAFIT, 2024) Chica Cubillos, Natalia; Bravo Sepúlveda, MarianaMicro, small and medium-sized enterprises (MSMEs) are important in economic development. However, statistics suggest that these companies go bankrupt easily, for this reason, this research assesses the risk of these companies through key risk indicators (KRI), the research methodology is based on a mixed sequential analysis with a literature review and then the evaluation of tools through KRI to quantify the probability of bankruptcy of companies. The findings of the research show how to generate alerts to companies about dangerous situations, and context about the variables that facilitate decision making for business survival and sustainability. The originality of the research results in the practical implication of a stochastic model designed to quantify the risks of bankruptcy in companies based on KRI indicators. Finally, the results obtained may be limited to the specific segment of MSMEs.Publicación Predicción de quiebra de las IPS clasificadas como hospitales quirurgicos y medicina general del sector salud en Colombia(Universidad EAFIT, 2024) Vera Bocanegra, Alejandra; Ospina Roa, Mayra Alejandra; Támara Ayús, Armando LeninÍtem Quiebra de Coomeva EPS(Universidad EAFIT, 2023) Biancha Potes, Maria Juliana; Lerma Martínez, Andrés Eloy; Vergara Garavito, Judith CeciliaÍtem Quiebra empresarial caso Avianca Holdings S.A(Universidad EAFIT, 2021) Godoy Godoy, Nestor Camilo; Pérez Fernández, Adriana Katerine; Vergara Garavito, Judith CeciliaBusiness bankruptcy is a risk to which companies are subject since its creation, and is present in all different sectors: services, retail, banking, airlines, etc. In this research work, the possible bankruptcy factors that could affect the Avianca Holdings company are presented. The most used models to determine bankruptcies are taken as a basis: the Altman Z-Score model, the Olhson model and the Beaver model. There are many investigations and models that can explain business bankruptcies; however, according to the investigation carried out for the Avianca Holdings Airlines case, they are the ones that can explain both its case and the respective development of its bankruptcy.Ítem Riesgo de solvencia en el mercado de valores de Colombia una aplicación del modelo EMS de Edward I. Altman(2019) Ávila Álvarez, David; Guerra Urzola, Rosember IsidoroIn this research, the bankruptcy prediction model EMS (Emerging Market Scoring), created by Edward I. Altman, is applied to companies in the Colombian stock market, which yields relevant results and an equivalent performance superior to the main risk rating agencies. This model also fills the gap in the information of the domestic market, since the rating coverage of such official rating agencies is very small for Colombian companies.Publicación Sobre la causal de disolución por no cumplimiento de la hipótesis del negocio en marcha : un enfoque desde la responsabilidad de los administradores(Universidad EAFIT, 2023) Uribe Velásquez, Miguel; Aramburo Calle, Maximiliano Alberto