Examinando por Materia "Key performance indicators (KPIs)"

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    Rediseño del modelo de gestión financiera para las empresas de servicios del sector oil & gas en Colombia
    (Universidad EAFIT, 2024) Mesa Roa, Nestor David; Sánchez Ribero, Gustavo Alberto
    The service companies in the oil and gas sector (O&G) in Colombia, the object of this research, are small and medium-sized organizations that provide services such as rental and sale of tools, work on wells or facilities for their clients, and in many cases they only have a single service line, although eventually they can have up to two or three. Commonly, the managers are its founders, and have a human capital of between five and no more than one hundred employees, mostly operational, which is why they usually outsource the areas that are not the core of the business such as accounting, the legal department or human resources. This type of company is characterized by having decision makers with technical strengths at the core of their particular business, although it also shows deficiencies in the financial structure as a basis for decision making, especially when evaluating its position in the market and its medium-term growth is analyzed. The importance of understanding their financial structure beyond the accounting balance sheet becomes more relevant in times of crisis in the sector, because, when they occur, managers find finances without the robustness to cope with them or even take advantage of them. Therefore, the model proposed in this research proposes an analysis of the P&L and cash flow reorganized from the management of service companies in the O&G sector, projecting operational and financial KPIs that allow identifying the strengths, weaknesses and relevant points in the operational structure of a selected company in particular. Additionally, the research presents a comparison of the sensitivity of those KPIs with macroeconomic and industry variables that allow to understand the exposure that the said company has to these changes. At the end, general recommendations are exposed that can be understood as a general guide for decision-making in financial management for the O&G companies in general, and the selected company in particular.