Evaluación de los aspectos financieros de las pequeñas y medianas empresas: experiencia rusa

Autores/as

  • I. L. Litvinenko Moscow State University of Humanities and Economics, Moscow, Russia
  • Ju. S. Pinkovetskaya Ulyanovsk State University, Ulyanovsk, Russia
  • A. E. Sergeeva The Russian Presidential Academy of National Economy and Public Administration (RANEPA)
  • S. V. Laptev Finance University under the Government of the Russian Federation, Moscow, Russia
  • M. G. Kriklivaya Southern University (IMBL), Rostov-on-Don, Russia
  • A. S. Li Rostov State University of Economics, Rostov-on-Don, Russia

Palabras clave:

resultados financieros, pérdidas y ganancias, microempresas (microempresas), pequeñas empresas, medianas empresas, industrias, Rusia

Resumen

El objetivo de este estudio fue evaluar las finanzas clave de una serie de pequeñas empresas, pequeñas y medianas empresas agrupadas por industria. Este artículo trata de los resultados de la evaluación de tales finanzas como el resultado financiero neto de las empresas, la proporción de empresas rentables y que generan pérdidas, la rentabilidad de los productos fabricados y vendidos, los niveles actuales de ganancias y pérdidas, respectivamente, por rentabilidad y pérdida empresa de creación. La dinámica de tales finanzas durante el período 2010-2014 se presentó. Los informes contables y estadísticos se usaron como datos de entrada. En el curso de esta investigación, se comprobó que durante ese período las empresas rentables representaron aproximadamente el 80%. Sin embargo, el nivel de rentabilidad no depende del tamaño de una empresa. La mayor proporción de empresas rentables se observó en sectores como la educación y el comercio. El resultado financiero neto por empleado en las microempresas fue significativamente mayor que el de las medianas y pequeñas empresas. Los resultados de este estudio pueden usarse para validar planes y programas de desarrollo comercial para diversas regiones y sectores de la economía rusa. 

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Biografía del autor/a

I. L. Litvinenko, Moscow State University of Humanities and Economics, Moscow, Russia

PhD in Economics, Associate Professor, Department of Economy and Innovation, Moscow State University of Humanities and Economics, Moscow, Russia

Ju. S. Pinkovetskaya, Ulyanovsk State University, Ulyanovsk, Russia

PhD in Economics, Associate Professor, Department of Economic Analysis And State Management, Ulyanovsk State University, Ulyanovsk, Russia

A. E. Sergeeva, The Russian Presidential Academy of National Economy and Public Administration (RANEPA)

PhD in Economics, Associate Professor, Vice Head of State Regulation of the Economy Department, The Russian Presidential Academy of National Economy and Public Administration (RANEPA)

S. V. Laptev, Finance University under the Government of the Russian Federation, Moscow, Russia

Doctor of Economics, Professor of the Department of Corporate Finance and Corporate Governance, Finance University under the Government of the Russian Federation, Moscow, Russia

M. G. Kriklivaya, Southern University (IMBL), Rostov-on-Don, Russia

PhD in Economics, Associate Professor, Department of Management, Academic Director of the Southern University (IMBL), Rostov-on-Don, Russia

A. S. Li, Rostov State University of Economics, Rostov-on-Don, Russia

PhD in Economics, Associate professor, Department of state and municipal management and economic security, Rostov State University of Economics, Rostov-on-Don, Russia

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Publicado

2018-02-27

Cómo citar

Litvinenko, I. L., Pinkovetskaya, J. S., Sergeeva, A. E., Laptev, S. V., Kriklivaya, M. G., & Li, A. S. (2018). Evaluación de los aspectos financieros de las pequeñas y medianas empresas: experiencia rusa. Amazonia Investiga, 7(12), 279–286. Recuperado a partir de https://amazoniainvestiga.info/index.php/amazonia/article/view/619

Número

Vol. 7 Núm. 12 (2018)

Sección

Articles