Aplicación de análisis discriminante para evaluar el mejoramiento de los indicadores financieros en las empresas del sector alimento de Barranquilla-Colombia/Application of discriminant analysis to evaluate the improvement of financial indicators in the food sector companies Barranquilla-Colombia

• Published in: Ingeniare : Revista Chilena de Ingenieria Vol. 20; no. 3; pp. 320 - 330
• Main Authors: Herrera, Tomás Fontalvo, Granadillo, Efraín De la Hoz, Vergara, Juan Carlos
• Format: Journal Article
• Language: English
• Published: Arica Universidad de Tarapacá 01-12-2012
• Subjects: actividad; activity; Análisis discriminante; Business indicators; Debt; Discriminant analysis; endeudamiento; indebtedness; liquidez; Liquidity; Profitability; rentabilidad; Barranquilla Colombia
• ISSN: 0718-3291; 0718-3305

In this research paper are presented the results obtained during the project Application of discriminant analysis to evaluate the improvement of financial indicators in the food sector companies in Barranquilla, this is initially a detailed description evaluation of the organizational systems, liquidity ratios, activity indicators, profitability indicators and debt indicators, the criteria for the application of discriminant analysis in evaluating the improvement of liquidity ratios, activity, profitability and debt in the food sector companies Barranquilla and the use of discriminant analysis technique to distinguish two periods established 2004 and 2009. This perspective through qualitative and quantitative descriptive propositional. Discriminant function obtained and analyzed the statistics we can conclude that the financial indicators Operating Assets Return (AS), Asset Turnover (AT), Level of Indebtedness (LI) sector, significant differences from one period to another. Although only financial indicator the average long-term leverage (ALL) improved from one period to another. Finally, we could structure a robust analysis methodology that evaluates the evolution of financial results in business organizations is of great use and value as a scientific reference on the analysis of financial indicators for management decision making. [PUBLICATION ABSTRACT]