Contaduría Pública · 2018
Estrategias financieras en las pymes de Colombia, y su efecto en la competitividad
This article seeks to analyze the implementation of financial strategies by Colombian Small and Medium Enterprises (SMEs), as a relevant factor to improve their competitiveness. In the first instance, the paper shows the characterization of Colombian SMEs and their financial management performance. Subsequently, it identifies the main factors affecting their competitiveness, using the systemic competitiveness approach. Finally, a qualitative correlational analysis is established between the implementation of financial strategies and competitiveness in SMEs. The study uses a descriptive research approach and some critical reading techniques such as document analysis worksheets. The results show that despite of finance is not the ultimate goal or main activity of the companies; it is a valuable instrumentto evaluate and give rationality to any business, allowing the identification of good opportunities that could contribute to their sustainability