Análisis del impacto del endeudamiento sobre la rentabilidad de las pymes del sector comercial alimentos y bebidas no alcohólicas en Santiago de Cali, periodo 2017-2018

Abstract

This research seeks to analyze if indebtedness is a determining factor in the profitability of SMEs in the food and non-alcoholic beverages trade sector of Santiago de Cali, for this purpose, the financial results of the companies that have the obligation to respond are consulted. The Superintendency of Companies for the years 2017 and 2018. For the foregoing, first, indebtedness, profitability and risk planning are defined; Secondly, the methodology used is described; third, a descriptive analysis of the data originated from the methodology designed for the period 2017 and 2018 is carried out. Use of financial indicators distinguishes the financial variables that characterize and explain the problem.