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Análisis de la situación financiera y de rentabilidad de la empresa familiar leridana
| Content Provider | Semantic Scholar |
|---|---|
| Author | Pulido, Laura Sánchez Vilanova, Anna |
| Copyright Year | 2016 |
| Abstract | espanolEn este trabajo se analiza la estructura financiera de las empresas de caracter familiar de la provincia de Lleida para conocer la composicion y los condicionantes de su endeudamiento. Ademas, el analisis se lleva a cabo a nivel comparativo con las empresas no familiares a efectos de identificar las diferencias significativas entre ambos grupos. Igualmente, se profundiza el estudio diferenciando entre el tamano empresarial y el sector de actividad con el fin de mejorar la comprension de las diferencias encontradas. Se realiza un estudio descriptivo a partir de una muestra representativa de 2.820 empresas extraida de la base de datos SABI, para el ano 2009. Los resultados obtenidos mas relevantes muestran, por un lado, que la empresa familiar leridana esta mas capitalizada que la no familiar. Aunque, tiene mayor deuda financiera, o con coste, que la no familiar; sobre todo en el vencimiento a corto plazo. Las causantes de estas diferencias son las medianas empresas familiares, que tienen una mayor deuda financiera a corto plazo, y las micro y pequenas empresas familiares, con una mayor deuda financiera a largo plazo. Por otra parte, la eficiencia total (economica y financiera) de la empresa familiar media es menor que la de la no familiar. Aunque esto, es cierto solamente para la empresa familiar pequena y micro, que ve como su menor eficiencia economica, su mayor grado de endeudamiento financiero y un coste de la deuda demasiado elevada llevan a que endeudarse sea contraproducente EnglishIn this work the financial structure of family businesses in the province of Lleida is analysed in order to find out the composition and the conditions of their debt. Moreover, the analysis is undertaken on a comparative level with non-family businesses in order to identify the significant differences between both groups. Similarly, the study gains depth by differentiating between business size and the field of activity with the aim of improving understanding of the differences encountered. A descriptive study is carried out based on a representative sample of 2820 businesses taken from the SABI (Balance Sheet Analysis System) database, for the year 2009. The most relevant results obtained show that, on the one hand, the Lleida family businesses is more capitalised than non-family businesses. However, they have greater financial debt than non-family businesses; especially with short-term maturity. The causes of these differences are mediumsized companies that have larger short-term financial debt. On the other hand, the overall efficiency (economic and financial) of mediumsized family businesses is lower than that of non-family businesses. This, however, is only true for small and micro family businesses that consider how their lower economic efficiency, greater financial debt and an excessively high cost of debt make getting into debt counterproductive. |
| Starting Page | 109 |
| Ending Page | 131 |
| Page Count | 23 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://accid.org/wp-content/uploads/2018/11/analisis_de_la_situacion_financiera_y_rentabilidad_de_la_empresa_familiar_leridana.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
