Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015

To analyze the behavior of profitability, solvency and self-financing in the Colombian food and beverage sector, a balanced and refined database of 2,639 companies was built in the period 2012-2015 that make their accounting reports annually before the Information and Information System Business Rep...

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Main Authors:	Arias Robles, Milena Esther, Feria Díaz, Jhon J., Jove Wilches, Fernando
Format:	article
Language:	Inglés
Published:	PalArch's Journals 2024
Subjects:	Current Liabilities; Debt ratio; Operating margin; Return On Assets-ROA; Return on equity - ROE; Solvency Comercio internacional - E71 Agricultura Comercio internacional Rentabilidad Finanza Transversal http://aims.fao.org/aos/agrovoc/c_203 http://aims.fao.org/aos/agrovoc/c_3919 http://aims.fao.org/aos/agrovoc/c_6214 http://aims.fao.org/aos/agrovoc/c_2901
Online Access:	https://www.archives.palarch.nl/index.php/jae/article/view/8403 http://hdl.handle.net/20.500.12324/38990

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institution	Corporación Colombiana de Investigación Agropecuaria
collection	Repositorio AGROSAVIA
language	Inglés
topic	Current Liabilities; Debt ratio; Operating margin; Return On Assets-ROA; Return on equity - ROE; Solvency Comercio internacional - E71 Agricultura Comercio internacional Rentabilidad Finanza Transversal http://aims.fao.org/aos/agrovoc/c_203 http://aims.fao.org/aos/agrovoc/c_3919 http://aims.fao.org/aos/agrovoc/c_6214 http://aims.fao.org/aos/agrovoc/c_2901
spellingShingle	Current Liabilities; Debt ratio; Operating margin; Return On Assets-ROA; Return on equity - ROE; Solvency Comercio internacional - E71 Agricultura Comercio internacional Rentabilidad Finanza Transversal http://aims.fao.org/aos/agrovoc/c_203 http://aims.fao.org/aos/agrovoc/c_3919 http://aims.fao.org/aos/agrovoc/c_6214 http://aims.fao.org/aos/agrovoc/c_2901 Arias Robles, Milena Esther Feria Díaz, Jhon J. Jove Wilches, Fernando Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015
description	To analyze the behavior of profitability, solvency and self-financing in the Colombian food and beverage sector, a balanced and refined database of 2,639 companies was built in the period 2012-2015 that make their accounting reports annually before the Information and Information System Business Report - SIREM. By mathematical transformation, six indicators were generated (debt ratio, current liabilities, gross margin, return on assets - ROA, return on equity - ROE, and solvency). In general terms, the food and beverage sector are profitable, with a higher profit margin on its assets for the food business, which allows reinvestment and growth of the sector over time.
format	article
author	Arias Robles, Milena Esther Feria Díaz, Jhon J. Jove Wilches, Fernando
author_facet	Arias Robles, Milena Esther Feria Díaz, Jhon J. Jove Wilches, Fernando
author_sort	Arias Robles, Milena Esther
title	Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015
title_short	Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015
title_full	Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015
title_fullStr	Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015
title_full_unstemmed	Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015
title_sort	profitability, solvency and self-financing of the food and beverage sector in colombia between 2012- 2015
publisher	PalArch's Journals
publishDate	2024
url	https://www.archives.palarch.nl/index.php/jae/article/view/8403 http://hdl.handle.net/20.500.12324/38990
work_keys_str_mv	AT ariasroblesmilenaesther profitabilitysolvencyandselffinancingofthefoodandbeveragesectorincolombiabetween20122015 AT feriadiazjhonj profitabilitysolvencyandselffinancingofthefoodandbeveragesectorincolombiabetween20122015 AT jovewilchesfernando profitabilitysolvencyandselffinancingofthefoodandbeveragesectorincolombiabetween20122015
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spelling	RepoAGROSAVIA389902024-03-07T03:01:01Z Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015 Arias Robles, Milena Esther Feria Díaz, Jhon J. Jove Wilches, Fernando Current Liabilities; Debt ratio; Operating margin; Return On Assets-ROA; Return on equity - ROE; Solvency Comercio internacional - E71 Agricultura Comercio internacional Rentabilidad Finanza Transversal http://aims.fao.org/aos/agrovoc/c_203 http://aims.fao.org/aos/agrovoc/c_3919 http://aims.fao.org/aos/agrovoc/c_6214 http://aims.fao.org/aos/agrovoc/c_2901 To analyze the behavior of profitability, solvency and self-financing in the Colombian food and beverage sector, a balanced and refined database of 2,639 companies was built in the period 2012-2015 that make their accounting reports annually before the Information and Information System Business Report - SIREM. By mathematical transformation, six indicators were generated (debt ratio, current liabilities, gross margin, return on assets - ROA, return on equity - ROE, and solvency). In general terms, the food and beverage sector are profitable, with a higher profit margin on its assets for the food business, which allows reinvestment and growth of the sector over time.   2024-03-06T22:06:28Z 2024-03-06T22:06:28Z 2021 2021 article Artículo científico http://purl.org/coar/resource_type/c_2df8fbb1 info:eu-repo/semantics/article https://purl.org/redcol/resource_type/ART http://purl.org/coar/version/c_970fb48d4fbd8a85 https://www.archives.palarch.nl/index.php/jae/article/view/8403 1567-214X http://hdl.handle.net/20.500.12324/38990 reponame:Biblioteca Digital Agropecuaria de Colombia instname:Corporación colombiana de investigación agropecuaria AGROSAVIA eng PalArch's Journal of Archaeology of Egypt / Egyptology 18 3 4879 4867 Albornoz, C. (2013). Administración del capital de trabajo. Un enfoque imprescindible para las empresas en el contexto actual. Revista digital de economía. Recuperado de http//www.eumed.net/cursecon/ecolat/cu/2013/uhbc.htm> Amat, O. (2005). Claves del análisis de empresas. Revista de Contabilidad y Dirección, 2, pp. 13-51. De La Hoz Suárez, B., Ferrer, M. y De La Hoz-Suárez, A. (2008). Indicadores de rentabilidad: herramientas para la toma decisiones financieras en hoteles. Universidad del Zulia, Maracaibo, Venezuela. Revista de Ciencias Sociales, XIV (1), pp. 88-109. Departamento Administrativo Nacional de Estadística – DANE. (2017). Encuesta Manufacturera Anual – EAM. Recuperado dehttps://www.dane.gov.co/files/investigaciones/boletines/eam/boletin_eam_2017. pdf Domínguez, I., (2015). Evolución de la teoría sobre el análisis y gestión de la liquidez empresarial. Cofin Habana, 9(1), pp 66-80. Georgellis, Y., Sessions, J., y Tsitsianis, N. (2005). Self-employment Longitudinal Dynamics: A Review of the Literature. Economic lssues X (2), 51-84. Hirsch, J. Schiefer, A. Gschwandtner, M. Hartmann. (2014). The determinants of firm profitability differences in EU food processing. Journal of Agricultural Economics, 65 (3). 703–721. https://doi.org/10.1111/1477-9552.12061. Marín, J. (2015). Análisis del sector agroalimentario en Colombia. Una mirada retro y prospectiva del sector periodo 2004 -2014. 4to Simposio Internacional de Investigación en Ciencias Económicas, Administrativas y Contables - Sociedad y Desarrollo. Bogotá, Colombia. Recuperado de http://www.unilibre.edu.co/bogota/pdfs/2016/4sin/B5.pdf Martínez, H., Cazallo, A., Meñaca, I., Uribe, C. (2020). Desempeño financiero de las empresas minoristas de alimentos y bebidas en Barranquilla – Colombia. Revista de Ciencias Sociales (RCS). Vol. XXVI, No.1, Enero-Marzo, pp. 144-160 Melgarejo, Z y Simon-Elorz, K. (2019). Desempeño empresarial y ciclo económico en la industria de alimentos y bebidas. Estudios Gerenciales. 35 (151), pp 190-202. https://doi.org/10.18046/j.estger.2019.151.3162. Montegut, Y., Sabaté, P. y Clop, M. (2002). Análisis económico-financiero de las cooperativas agrarias productoras de aceite de oliva de la «D.O. Garrigues» (Lleida, España). Investigaciones Agrarias: Producción Vegetal, 17 (3), pp. 423-440. Nabi, I. (1989). Investment in Segmented Capital Markets. Quarterly Journal of Economics (104), 453-62. Planilla Integrada de Liquidación de Aportes - PILA (Dic. 2017). Portafolio. (2018). Recuperado de https://www.portafolio.co/economia/la-industria-de alimentos-y-bebidas-tendra-un-crecimiento-anual-del-7-516 Ramírez, M., Mungaray, A., y Guzmán, N. (2009). Restricciones de liquidez en microempresas y la importancia del financiamiento informal en Baja California. Región y Sociedad, Vol XXI, N° 44, pp 71-90. Recuperado de http://www.scielo.org.mx/pdf/regsoc/v21n44/v21n44a3.pdf Sánchez, J. (2002). Análisis de Rentabilidad de la empresa. Recuperado de http://www.5campus.com/leccion/anarenta Sánchez, J. (2002). Análisis de Rentabilidad de la empresa. Recuperado de http://www.5campus.com/leccion/anarenta Attribution-ShareAlike 4.0 International http://creativecommons.org/licenses/by-sa/4.0/ application/pdf application/pdf Colombia PalArch's Journals Bogotá (Colombia) PalArch's Journal of Archaeology of Egypt / Egyptology; Vol. 18, Núm. 3 (2021):PalArch's Journal of Archaeology of Egypt / Egyptology;p. 4879 -4887..

Profitability, solvency and self-financing of the food and beverage sector in Colombia between 2012- 2015

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