Abstract

CASTANO RIOS, Carlos Eduardo  and  ARIAS PEREZ, José Enrique. INTEGRAL FINANCIAL ANALYSIS OF COLOMBIAN COMPANIES 2009-2012 FROM THE COMPETITIVENESS PERSPECTIVE. rev.udcaactual.divulg.cient. [online]. 2014, vol.17, n.1, pp.275-284. ISSN 0123-4226.

The aim of the paper was to evaluate from the perspective of competitiveness the financial performance of the companies belonging to the main sectors of the Colombian economy in the period 2009-2012. This research is documentary and is based on the financial information reported by compa nies to Superintendencia de Sociedades. The main findings show how the mining sector had important results in terms of profitability, liquidity and debt in the period 2009-2011, but with a remarkable decline in its financial health in 2012. The agriculture sector which showed the lowest results during the first years of evaluation, has been catching up, which is critical to attract investment and improve the ability to create value.

Keywords : Análisis financiero integral; indicadores financieros; competitividad; creación de valor; estrategia; Integral financial analysis; financial indicators; competitiveness; value creation; strategy.

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