Acceso usuarios
Yolanda Fernández Vázquez, Fernando Campa Planas 
, María Victoria Sánchez Rebull
Historically, the Spanish economy has been dependent on the construction sector. Before the economic crisis, the construction sector made a contribution of 13% to the GDP in 2006. During the 1999-2009 period, construction companies with less than 20 employees, which represented 97% of the industry, had a growth of 140.30%. From 2009 the number of companies decreased to levels similar to those in the 1990s. This paper analyzes the financial and economic strategy followed by construction companies which overcame the 2008-2012 period. A quantitative analysis was made of balance sheets and profit and loss accounts which belong to 271 construction companies. The samples have been selected from the Iberian Balance Sheets Analysis system (SABI). Big and mediumsized construction companies which have maintained their income volume and the number of hired employees were included.
A economía española foi historicamente dependente do sector da construción.
Antes da crise económica, o sector da construción presentaba unha aportación ao PIB do 13% en 2006. O crecemento das empresas construtoras con menos de 20 traballadores, que representaban o 97% do sector, foi do 140,13% no período 1999-2009. A partir de 2009 obsérvase un descenso de empresas ata niveis da década dos 90. Analízase neste artigo a estratexia financeira e económica que seguiron as empresas construtoras que superaron o período 2008-2012. Realizouse unha análise cuantitativa do balance de situación e da conta de resultados de 271 empresas construtoras. A mostra foi selecionada do SABI (Sistema de Análise de Balances Ibéricos) e incluíronse as medianas e grandes empresas construtoras que mantiveron tanto o seu volume de ingresos como o número de empregados contratados.
