La profesionalizacion de la gestión financiera en las pequeñas y medianas empresas. Análisis aplicado en pymes entrerrianas
Loading...
Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
Abstract
El presente trabajo de tesis explora cómo las PyMEs de la provincia de Entre Ríos suelen enfrentar desafíos relacionados con su gestión financiera debido a la falta de estructura formal y de conocimiento especializado. Las PyMEs en Argentina representan un pilar clave en el empleo y contribuyen significativamente al PBI del país, pero suelen tener una gestión financiera deficiente. Estas empresas, muchas veces de tipo familiar, tienden a funcionar de manera informal, lo que las limita en la planificación y la toma de decisiones estratégicas. Esta investigación exploratoria busca describir las prácticas de profesionalización en la gestión financiera de las PyMEs en Entre Ríos, identificar los obstáculos que enfrentan al implementar herramientas financieras y resaltar la relevancia de la asesoría profesional en la materia. A través de encuestas realizadas a PyMEs de la provincia, y entrevistas a especialistas en mercado de capitales, se desarrolla un análisis de las prácticas financieras actuales y de las herramientas utilizadas, a los fines de determinar el grado de profesionalización alcanzado en su gestión financiera. Se observa que muchas PyMEs carecen de una planificación financiera adecuada, rara vez realizan proyecciones a mediano y largo plazo, y tienden a depender de la experiencia personal del propietario para la toma de decisiones. Sin embargo, aquellas que adoptan herramientas financieras formales (planificación, presupuestos, análisis de ratios, gestión de liquidez, etc.) y aprovechan los instrumentos del mercado de capitales para su financiamiento y/o inversión, logran una mayor sostenibilidad y crecimiento en el tiempo. La profesionalización de la gestión financiera en las PyMEs no solo es factible, sino que resulta esencial para su competitividad y supervivencia. La implementación de prácticas financieras formales podría ser facilitada con el apoyo de asesores especializados, lo que permitiría a las PyMEs enfrentar los desafíos económicos y aprovechar las oportunidades en el mercado de manera más efectiva.
This thesis explores how SMEs in the province of Entre Ríos face challenges related to financial management due to a lack of formal structure and specialized knowledge. SMEs in Argentina represent a key pillar in employment and contribute significantly to the country’s GDP, yet they often have poor financial management. These companies, many of which are family-owned, tend to operate informally, which limits their ability to plan and make strategic decisions. This exploratory research aims to describe the professionalization practices in financial management of SMEs in Entre Ríos, identify the obstacles they face when implementing financial tools, and highlight the importance of professional advisory services in this area. Through surveys conducted with SMEs in the province and interviews with specialists in capital markets, an analysis is made of current financial practices and the tools used, with the goal of determining the degree of professionalization achieved in their financial management. It is observed that many SMEs lack proper financial planning, rarely make medium- and long- term projections, and tend to rely on the personal experience of the owner for decision- making. However, those that adopt formal financial tools (such as planning, budgeting, ratio analysis, liquidity management, etc.) and leverage capital market instruments for financing and/or investment, achieve greater sustainability and growth over time. The professionalization of financial management in SMEs is not only feasible but essential for their competitiveness and survival. The implementation of formal financial practices could be facilitated with the support of specialized advisors, allowing SMEs to face economic challenges and take advantage of market opportunities more effectively.
This thesis explores how SMEs in the province of Entre Ríos face challenges related to financial management due to a lack of formal structure and specialized knowledge. SMEs in Argentina represent a key pillar in employment and contribute significantly to the country’s GDP, yet they often have poor financial management. These companies, many of which are family-owned, tend to operate informally, which limits their ability to plan and make strategic decisions. This exploratory research aims to describe the professionalization practices in financial management of SMEs in Entre Ríos, identify the obstacles they face when implementing financial tools, and highlight the importance of professional advisory services in this area. Through surveys conducted with SMEs in the province and interviews with specialists in capital markets, an analysis is made of current financial practices and the tools used, with the goal of determining the degree of professionalization achieved in their financial management. It is observed that many SMEs lack proper financial planning, rarely make medium- and long- term projections, and tend to rely on the personal experience of the owner for decision- making. However, those that adopt formal financial tools (such as planning, budgeting, ratio analysis, liquidity management, etc.) and leverage capital market instruments for financing and/or investment, achieve greater sustainability and growth over time. The professionalization of financial management in SMEs is not only feasible but essential for their competitiveness and survival. The implementation of formal financial practices could be facilitated with the support of specialized advisors, allowing SMEs to face economic challenges and take advantage of market opportunities more effectively.
Description
FIL: Antonelli, Nora. Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
FIL: Leonardelli, Carlos Sebastián. Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
TIPO UNER: Tesis de Posgrado
PROPUESTA: Maestría en Contabilidad
FIL: Leonardelli, Carlos Sebastián. Universidad Nacional de Entre Ríos. Facultad de Ciencias Económicas; Argentina
TIPO UNER: Tesis de Posgrado
PROPUESTA: Maestría en Contabilidad
Keywords
Profesionalización, PyMEs, Gestión financiera, Herramientas financieras, Mercados de crédito