Examinando por Materia "Fragilidad financiera de las Pymes"

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    Análisis del riesgo de insolvencia financiera de las Pymes de Buga 2018-2019
    (Universidad EAFIT, 2021) Puerta Martín, Jhonhand Paul; Castro Marín, Jorge Eduardo; Vergara Garavito, Judith
    The possible impact of the current economic crisis on the SME sector of Guadalajara de Buga is studied, based on the following question: What is the prediction of the risk of financial insolvency of SMEs in Guadalajara de Buga 2018-2019? For this, the objective of the work was to analyze the risk of financial insolvency of SMEs in Guadalajara de Buga 2018-2019. Initially, existing insolvency prediction models are compared according to their usefulness in SMEs in Guadalajara de Buga. Then, a financial analysis is carried out based on the variables associated with the most useful insolvency prediction model to apply to SMEs in this municipality. Finally, it is estimated the risk of insolvency that SMEs may face according to the economic sector in Guadalajara de Buga. The research method that is used is the deductive one, because from the identification of the insolvency prediction model to be used, product of the general comparison that will be made, a specific application is made in the SMEs of Guadalajara de Buga and is concrete in the identification of the causes of said insolvency. This study is being carried out in the SMEs of Guadalajara de Buga, through the database of the Superintendency of Companies (2020) using Excel to structure the financial model of insolvency prediction and making use of the technique of future scenarios. Inapplying Martínez's insolvency model, it was found that the percentage of SMEs at risk of fragility (insolvency) was 30.8% in 2018, increasing to 35.5% in 2019. When classifying these results by industry, it is found that of the eight (8) SMEs that were at risk of insolvency in 2018, 50% corresponded to SMEs in the commercial sector, while 25% belonged to the manufacturing industry, 12.5% to Construction and Real Estate Activities respectively.