Resumen

MORELOS GOMEZ, José; FONTALVO HERRERA, Tomás José  y  DE LA HOZ GRANADILLO, Efraín. Analysis of financial indicators of Colombian port companies. Entramado [online]. 2012, vol.8, n.1, pp.14-26. ISSN 1900-3803.

This research paper presents the results of a study of indicators of liquidity, profitability, and indebtedness of the most important ports in Colombia, including the ports of Cartagena, Santa Marta, Buenaventura, Barranquilla, San Andrés, and Tumaco. We initially prepared a detailed description of the characteristics of each port in terms of its operational and logistical capacity, and its liquidity, profitability, and indebtedness indicators. We then performed a financial analysis which, based on a qualitative approach, led to a proactive and quantitative description used for an analysis of the best financial indicators in terms of their effectiveness in financial activities at each of the ports being reviewed.

Palabras clave : Operational capacity; logistics; indicator; liquidity; profitability.

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