Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia
The objective of this study focused on identifying the financial strengths and weaknesses of SMEs in the service sector of Santa Cruz, Bolivia, which would serve as a basis for decision making and proposing strategies and the development of effective financial planning. To this end, a quantitative r...
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| Langue: | spa |
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2024
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| author | Osinaga-Flores, Leny Carol |
| author_facet | Osinaga-Flores, Leny Carol |
| author_role | author |
| collection | Revistas Universidad Tecnológica Equinoccial |
| dc.creator.none.fl_str_mv | Osinaga-Flores, Leny Carol |
| dc.date.none.fl_str_mv | 2024-01-01 |
| dc.format.none.fl_str_mv | application/pdf text/html |
| dc.identifier.none.fl_str_mv | https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/1131 10.29019/eyn.v15i1.1131 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Universidad UTE |
| dc.relation.none.fl_str_mv | https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/1131/1120 https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/1131/1121 |
| dc.rights.none.fl_str_mv | Derechos de autor 2023 La Autora https://creativecommons.org/licenses/by/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | Economía y Negocios; Vol. 15 No. 1 (2024): Journal Economía y Negocios (January - June); 166-175 Economía y Negocios; Vol. 15 Núm. 1 (2024): Revista Economía y Negocios (Enero - Junio); 166-175 2602-8050 10.29019/eyn.v15i1 reponame:Revistas Universidad Tecnológica Equinoccial instname:Universidad Tecnológica Equinoccial instacron:UTE |
| dc.subject.none.fl_str_mv | SMEs Strategic Management Finance Planning Services Pymes Administración Estratégica Finanzas Planificación Servicios |
| dc.title.none.fl_str_mv | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia Fortalezas y Debilidades Financieras de las Pymes de Servicios de Santa Cruz, Bolivia |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Learning results Resultados de aprendizaje |
| description | The objective of this study focused on identifying the financial strengths and weaknesses of SMEs in the service sector of Santa Cruz, Bolivia, which would serve as a basis for decision making and proposing strategies and the development of effective financial planning. To this end, a quantitative research of descriptive scope was carried out in which financial managers of 38 companies were surveyed based on two dimensions: the presence of financial planning and the functional analysis of the financial area. The findings obtained showed that, for the first dimension, companies do prepare cash flow on a monthly and annual basis, but they did not have internal or external personnel to prepare these financial statements on a recurring basis. Regarding the second dimension, financial strength is specified in the analysis of the trends of the financial statements. Regarding the financial weakness, it is shown that they do not analyze the costs of sales with the expenses and sales made. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | REVUTE_84e45f457ffef08df9468a89a50b56c8 |
| identifier_str_mv | 10.29019/eyn.v15i1.1131 |
| instacron_str | UTE |
| institution | UTE |
| instname_str | Universidad Tecnológica Equinoccial |
| language | spa |
| network_acronym_str | REVUTE |
| network_name_str | Revistas Universidad Tecnológica Equinoccial |
| oai_identifier_str | oai:ojs.ute.edu.ec:article/1131 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Universidad UTE |
| reponame_str | Revistas Universidad Tecnológica Equinoccial |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Revistas Universidad Tecnológica Equinoccial - Universidad Tecnológica Equinoccial |
| repository_id_str | 0 |
| rights_invalid_str_mv | Derechos de autor 2023 La Autora https://creativecommons.org/licenses/by/3.0/ec/ |
| spelling | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, BoliviaFortalezas y Debilidades Financieras de las Pymes de Servicios de Santa Cruz, BoliviaOsinaga-Flores, Leny CarolSMEsStrategic ManagementFinancePlanningServicesPymesAdministración EstratégicaFinanzasPlanificaciónServiciosThe objective of this study focused on identifying the financial strengths and weaknesses of SMEs in the service sector of Santa Cruz, Bolivia, which would serve as a basis for decision making and proposing strategies and the development of effective financial planning. To this end, a quantitative research of descriptive scope was carried out in which financial managers of 38 companies were surveyed based on two dimensions: the presence of financial planning and the functional analysis of the financial area. The findings obtained showed that, for the first dimension, companies do prepare cash flow on a monthly and annual basis, but they did not have internal or external personnel to prepare these financial statements on a recurring basis. Regarding the second dimension, financial strength is specified in the analysis of the trends of the financial statements. Regarding the financial weakness, it is shown that they do not analyze the costs of sales with the expenses and sales made.El objetivo del presente estudio se centró en identificar las fortalezas y debilidades financieras de las pymes del sector de servicios de Santa Cruz, Bolivia, que sirviera de base para la toma de decisiones y proponer estrategias y la elaboración de una planificación financiera efectiva. Para ello, se realizó una investigación cuantitativa de alcance descriptivo en la que se encuestó a gerentes financieros de 38 empresas con base en dos dimensiones: la presencia de planificación financiera y el análisis funcional del área financiera. Los hallazgos obtenidos mostraron que, para la primera dimensión, las empresas sí elaboran el flujo de efectivo de forma mensual y anual, pero no contaban con personal interno ni externo que elabore esos estados financieros de forma recurrente. En cuanto a la segunda dimensión, la fortaleza financiera se concreta en el análisis de las tendencias de los estados financieros. Respecto de la debilidad financiera se muestra que no analizan los costos en las ventas con los gastos y ventas realizadas.Universidad UTE2024-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionLearning resultsResultados de aprendizajeapplication/pdftext/htmlhttps://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/113110.29019/eyn.v15i1.1131Economía y Negocios; Vol. 15 No. 1 (2024): Journal Economía y Negocios (January - June); 166-175Economía y Negocios; Vol. 15 Núm. 1 (2024): Revista Economía y Negocios (Enero - Junio); 166-1752602-805010.29019/eyn.v15i1reponame:Revistas Universidad Tecnológica Equinoccialinstname:Universidad Tecnológica Equinoccialinstacron:UTEspahttps://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/1131/1120https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/1131/1121Derechos de autor 2023 La Autorahttps://creativecommons.org/licenses/by/3.0/ec/info:eu-repo/semantics/openAccess2024-01-10T21:47:00Zoai:ojs.ute.edu.ec:article/1131Institucionalhttps://www.ute.edu.ec/revistas-ute/Universidad privadahttps://www.ute.edu.ec/..Ecuador.1390-65421390-6542opendoar:02025-02-07T20:36:27.181780Revistas Universidad Tecnológica Equinoccial - Universidad Tecnológica Equinoccialtrue |
| spellingShingle | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia Osinaga-Flores, Leny Carol SMEs Strategic Management Finance Planning Services Pymes Administración Estratégica Finanzas Planificación Servicios |
| status_str | publishedVersion |
| title | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia |
| title_full | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia |
| title_fullStr | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia |
| title_full_unstemmed | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia |
| title_short | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia |
| title_sort | Financial Strengths and Weaknesses in Service SME’s in Santa Cruz, Bolivia |
| topic | SMEs Strategic Management Finance Planning Services Pymes Administración Estratégica Finanzas Planificación Servicios |
| url | https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/1131 |