Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia

The present research is about the analysis financial efficiency of Colombian companies based on the city of Cali certified by the BASC label, for this purpose we used the linear programming technique called Data Envelopment Analysis (DEA), applying the CCR-O routine aimed to outputs. As input variab...

Descripción completa

Detalles Bibliográficos
Autores Principales: Herrera, Tomás José Fontalvo, Domínguez, Enrique José DeLaHoz
Formato: http://purl.org/coar/resource_type/c_6501
Lenguaje:Español (Spanish)
Publicado: Universidad Libre 2018
Materias:
id ir-10901-12914
recordtype dspace
spelling ir-10901-129142021-04-13T15:41:26Z Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia Estudio de la eficiencia financiera en compañías certificadas con el sello BASC usando Análisis Envolvente de Datos: Caso aplicado en Cali – Colombia Estudo da eficiência financeira em empresas certificadas com o selo BASC usando Data Envelopment Analysis: Caso aplicado em Cali - Colombia Herrera, Tomás José Fontalvo Domínguez, Enrique José DeLaHoz Eficiencia procesos logísticos modelo CCR-O The present research is about the analysis financial efficiency of Colombian companies based on the city of Cali certified by the BASC label, for this purpose we used the linear programming technique called Data Envelopment Analysis (DEA), applying the CCR-O routine aimed to outputs. As input variables, it was worked with: Subtotal of inventory, Total Current Assets, Plant and Equipment property and Suppliers, and as output variable, Operating Income. The quality of this work is based on the use of primary information collected by the Superintendence of Corporations in 2014. As results we find that average efficiency of 42 companies under study was 33.95%, besides only five companies reached highest efficiency levels. La presente investigación desarrolla un análisis de eficiencia de empresas colombianas localizadas en la ciudad de Cali, certificadas en el sello BASC. Para este propósito se utilizó la técnica de programación lineal llamada Análisis Envolvente de Datos (DEA), aplicando la metodología CCR-O enfocada a las salidas. Como variables de entradas, se trabajó con: Sub-inventario total, Activos totales actuales, plantas propiedades, equipos y proveedores. Como variable de salida se utilizó el ingreso operativo. La calidad de este trabajo está dada por el uso de información primaria recolectada por la Superintendencia de Sociedades en 2014. Como resultados se encontró que la eficiencia promedio de las 42 empresas en estudio fue del 33.95%, además solo cinco empresas alcanzaron altos niveles de eficiencia. Esta pesquisa desenvolve uma análise de eficiência de empresas colombianas localizadas na cidade de Cali, certificadas no selo BASC. Para tanto, utilizou-se a técnica de programação linear denominada Data Envelopment Analysis (DEA), aplicando a metodologia CCR-O focada nas saídas. Como variáveis de entrada, trabalhamos com: Sub-estoque total, Ativo total atual, propriedades da planta, equipamentos e fornecedores. Como variável de saída, foi utilizado o lucro operacional. A qualidade deste trabalho é dada pelo uso de informações primárias coletadas pela Superintendência de Empresas em 2014. Como resultado, verificou-se que a eficiência média das 42 empresas pesquisadas foi de 33,95%, e apenas cinco empresas atingiram altos níveis de eficiência. 2018-10-11 http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85 https://revistas.unilibre.edu.co/index.php/entramado/article/view/3244 10.18041/entramado.2018v14n1.27122 spa https://revistas.unilibre.edu.co/index.php/entramado/article/view/3244/2642 https://revistas.unilibre.edu.co/index.php/entramado/article/view/3244/4549 Revistas - Ciencias Sociales y Humanas http://creativecommons.org/licenses/by-nc-nd/2.5/co/ Atribución-NoComercial-SinDerivadas 2.5 Colombia application/pdf text/xml Universidad Libre Entramado; Vol 14 No 1 (2018): Entramado; 78-87 Entramado; Vol. 14 Núm. 1 (2018): Entramado; 78-87 Entramado; v. 14 n. 1 (2018): Entramado; 78-87 2539-0279 1900-3803
institution Universidad Libre de Colombia
collection DSpace
language Español (Spanish)
topic Eficiencia
procesos logísticos
modelo CCR-O
spellingShingle Eficiencia
procesos logísticos
modelo CCR-O
Herrera, Tomás José Fontalvo
Domínguez, Enrique José DeLaHoz
Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia
description The present research is about the analysis financial efficiency of Colombian companies based on the city of Cali certified by the BASC label, for this purpose we used the linear programming technique called Data Envelopment Analysis (DEA), applying the CCR-O routine aimed to outputs. As input variables, it was worked with: Subtotal of inventory, Total Current Assets, Plant and Equipment property and Suppliers, and as output variable, Operating Income. The quality of this work is based on the use of primary information collected by the Superintendence of Corporations in 2014. As results we find that average efficiency of 42 companies under study was 33.95%, besides only five companies reached highest efficiency levels.
format http://purl.org/coar/resource_type/c_6501
author Herrera, Tomás José Fontalvo
Domínguez, Enrique José DeLaHoz
author_facet Herrera, Tomás José Fontalvo
Domínguez, Enrique José DeLaHoz
author_sort Herrera, Tomás José Fontalvo
title Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia
title_short Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia
title_full Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia
title_fullStr Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia
title_full_unstemmed Study of financial efficiency in companies certified with the BASC label using Data Envelopment Analysis: Case applied in Cali - Colombia
title_sort study of financial efficiency in companies certified with the basc label using data envelopment analysis: case applied in cali - colombia
publisher Universidad Libre
publishDate 2018
_version_ 1697734491039072256
score 11,39188