Examinando por Materia "margen ebitda"

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    Impacto de la relación de las habilidades gerenciales y las variables financieras en la rentabilidad operativa : análisis para una muestra de mipymes colombianas
    (2019) Salazar Duque, Juan Victor; Morales Isaza, Sergio Andrés; Saavedra Caballero, Fabiola
    This research aims to create, from a multiple linear regression model, an empirical contribution to determine how the characteristics and skills of managers, in addition to the financial variables traditionally used, relate to and impact the profitability and sustainability of micro, small and medium-sized companies in the Colombian context. To achieve this objective, we used the financial and managerial information of 2016 of 35 Colombian MiPymes companies from different economic sectors; 25 financial ratios were calculated through the financial statements, 10 management skills were measured through surveys and 10 characterization variables were defined related to each company and its manager to be used as independent variables in a multiple linear regression model using the EBITDA margin as a dependent variable in order to represent the profitability and sustainability of these companies. It was found that some characteristic variables of the managers and senior managers of the companies, such as their self-confidence, their affinity to face new challenges, their role, among others, significantly affect the behavior of the EBITDA Margin, demonstrating that there is a relationship between the way these managers make decisions and the performance of the company.