Modelos para la prevención de bancarrotas empresariales utilizados por el sector empresarial costarricense (Models for company bankruptcy prevention used by the Costa Rican business sector)
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Abstract
El presente artículo ofrece un análisis de
los modelos para la prevención de bancarrota
más citados en la literatura, entre los cuales
están: modelo Z score de Altman, modelo de
Ohlson, modelo de Beaver, modelo de árboles
de decisión y modelo DuPont. Además, incluye
un estudio de los modelos utilizados por el
sector empresarial costarricense, en el cual se
evidencia el desconocimiento sobre el tema,
ya que la mayoría de empresas investigadas
no utiliza o conoce ningún modelo con la
capacidad de prevenir las bancarrotas. En ese
sentido, las herramientas más utilizadas son las
razones financieras, control sobre el presupuesto
y, en algunos casos, el esquema integral de
rentabilidad (Dupont).
Abtract
This article presents an analysis of the
models for bankruptcy prevention most
cited in literature, that is, the Z-score model
by Altman, the Ohlson 0-score, the Beaver
method, the Decision Tree model and the
DuPont method. It also includes a study of
models used by the Costa Rican business
sector that shows a complete lack of awareness
of the subject, since most of it does not know or
use any model for bankruptcy prevention. To
this end, financial ratios, budget control and
in some cases the DuPont integral profitability
methods are the ones most used.
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