Resumen

CASTANO RIOS, Carlos Eduardo  y  ARIAS PEREZ, José Enrique. Analysis of financial performance by regions of Colombia: 2009-2012: an approach of territorial competitiveness evaluation. Apuntes del Cenes [online]. 2014, vol.33, n.58, pp.189-216. ISSN 0120-3053.

The aim of this paper is to present the financial performance evaluation of business by region in Colombia for the period 2009-2012, from the comprehensive financial analysis, with a focus from territorial competitiveness. Financial information reported to the Superintendencia de Sociedades was used, which was classified into five major regions of the country. It was found that the Amazon region has difficulty obtaining long-term financing; the highest EBITDA and increased cash generation capability found in the Andean region, and finally, the Caribbean has the highest operational cycle and lower profitability, affecting its competitiveness.

Palabras clave : structural analysis of financial statements; financial statement analysis; regional competitiveness; cash flow.

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