Modelo Comparativo de Índices Financieros, para la Evaluación de Compañías Comparables en Latinoamérica (A inancial index comparison model to evaluate management performance in similar latin american companies)
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Abstract
En nuestra realidad mundial, lacompetitividad es de máxima trascendencia paranuestras compañías, e incluso para los países.Esto es muy fácil afirmarlo, pero lo que sugiereen el fondo es que ya no es suficiente el manejodel desempeño, año a año, de la empresa, sino quees necesaria la comparación con otras empresasdedicadas a la misma actividad, con el fin deidentificar deficiencias o ventajas competitivas,para ajustar las estrategias del negocio. El actualartículo tiene la más alta relevancia en este tema,ya que presenta un modelo de comparación deíndices financieros mediante los cuales los paíseslatinoamericanos podrían compararse con otrosmercados. Los autores se dedicaron a la tarea derecopilar información disponible de países dela Eurozona para compararla con la de un paísde Latinoamérica, lo que ayudaría a definir, porejemplo, el nivel utilizado de recursos empresariales(activos, recursos de capital) o el margen deganancia esperado. A partir de lo anterior, el modelopuede ser usado por cualquier sector empresarial.
ABSTRACT
Competitiveness is of the utmost importancefor companies and even countries in contemporaryglobal reality. Although easy to say, the core of thematter suggests that nowadays it is not enoughto manage performance on a year to year basis,but it is also necessary to compare it with othercompanies in the same course of business in orderto identify competitive advantages or deficiencies,and adjust business strategies accordingly. Thisarticle is highly relevant for this subject as itpresents a financial index comparison modelthrough which Latin American countries cancompare themselves to other markets. The authorscompiled information available for the Euro zonecountries in order to compare it to any LatinAmerican country, which could, for instance,be used to establish the level of entrepreneurialresources used (assets, capital resources), or theexpected profit margin, based on which the modelcan be applied by any entrepreneurial sector.
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