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Advisor(s)
Abstract(s)
El presente trabajo consiste en un estudio de caso desarrollado en la empresa SBC, Lda. El
objetivo principal de este trabajo fue analizar los factores financieros y no financieros, que
influencian el desempeño financiero de la empresa medido por la rentabilidad del capital
propio.
Utilizando la regresión robusta recurriendo al software R se constato que la variación de los
indicadores financieros y no financieros parecen influenciar el desempeño financiero de la
empresa.
This work consists in a case study developed in the SBC, Lda. The main objective of this study was to analyse the financial and non-financial factors that influence the company's financial performance as measured by return on equity. Using robust regression with the software R it was verified that the change in turnover, customer satisfaction and financial autonomy are positively correlated and statistically significant for a 10% significance level, so it follows that the non financial indicators also may contribute to financial performance.
This work consists in a case study developed in the SBC, Lda. The main objective of this study was to analyse the financial and non-financial factors that influence the company's financial performance as measured by return on equity. Using robust regression with the software R it was verified that the change in turnover, customer satisfaction and financial autonomy are positively correlated and statistically significant for a 10% significance level, so it follows that the non financial indicators also may contribute to financial performance.
Description
Keywords
Sistemas de medición del desempeño Indicadores de desempeño PYMES Performance measurement systems Key performance indicators SMEs
Citation
Madrigal, Bryan B.; Fernandes, António B.; Monte, Ana Paula (2012). Influencia de los indicadores no financieros en el desempeño financiero de las PYMES – un estudio de caso. In XV Encuentro AECA. Ofir-Portugal