Acceso usuarios
Héctor Eduardo Díaz Rodríguez, Miriam Sosa Castro, Alejandra Cabello
El presente estudio tiene como objetivo analizar el impacto que la adopción de prácticas administrativas en microempresas mexicanas (1 a 10 empleados), tiene sobre su desempeño financiero, representado por niveles de ingresos brutos. Con tal propósito se realiza dos análisis: uno econométrico, y otro mediante Redes Neuronales Artificiales, utilizando microdatos de la encuesta Business Practices in Small Firms in Developing Countries del Banco Mundial, 2008-2014. Ambos análisis muestran que las prácticas de control, planeación financiera, así como, el stock de capital y la edad y educación del dueño, ejercen una influencia significativa sobre el desempeño financiero, no así las prácticas de mercadotecnia, control de compras e inventarios y de registro de costos y mantenimiento.
The aim of this study is to analyze the impact that the adoption of management practices in Mexican microenterprises (1 to 10 employees) have on their financial performance, proxied by gross income levels. For this purpose, two analyses are performed: one econometric, and another employing Artificial Neural Networks using micro data from Business Practices in Small Firms in Developing Countries from the World Bank survey. Both analyses show that control practices, financial planning, as well as capital stock and owner age and education, have a significant influence on financial performance; however, marketing practices, purchasing and inventory control, as well as control of purchases and maintenance seemingly have no major impact on financial performance of these firms.
