Caracterización del área financiera en el sector industrial del departamento de Boyacá

Jorge Enrique Romero Muñoz; Danithsa Vanessa Vega Ávila

doi:10.19053/01211048.3917

Vol. 15 No. 1 (2015)
Inquietud Empresarial 15(1) Enero-Junio 2015

I. BUSINESS AND MANAGEMENT

Caracterización del área financiera en el sector industrial del departamento de Boyacá

https://doi.org/10.19053/01211048.3917

Published 2015-10-27

Jorge Enrique Romero Muñoz
Danithsa Vanessa Vega Ávila

Jorge Enrique Romero Muñoz
Universidad Pedagógica y Tecnológica de Colombia

Danithsa Vanessa Vega Ávila

How to Cite

Romero Muñoz, J. E., & Vega Ávila, D. V. (2015). Caracterización del área financiera en el sector industrial del departamento de Boyacá. Inquietud Empresarial, 15(1), 15–49. https://doi.org/10.19053/01211048.3917

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Abstract

El presente artículo busca realizar un análisis de la gestión financiera de las empresas del sector industrial del departamento de Boyacá. Su realización incluye la aplicación de un cuestionario a una muestra aleatoria de empresarios, la cual muestra resultados en cuanto a las variables de contabilidad, presupuestos, tributaria, costos, análisis de la gestión financiera, capital de trabajo y entorno financiero. Luego del proceso de reconocimiento de la gestión financiera, se realiza un análisis de las principales fortalezas y debilidades de las empresas del sector, con relación a las variables citadas, para así plantear las principales estrategias a desarrollar por parte de los empresarios.