Resumo

ROJAS LOPEZ, Miguel David; VALENCIA, Susana María  e  JIMENEZ GOMEZ, Luis Miguel. Analysis of Financial Indicators in Bidding Processes in Colombia. Rev. ing. univ. Medellín [online]. 2021, vol.20, n.39, pp.213-229.  Epub 28-Jun-2022. ISSN 1692-3324.  https://doi.org/10.22395/rium.v20n39a12.

State contracting is the mechanism by which public resources are invested in order to meet government objectives focused on collective progress. The primary objective of bidding processes is to ensure stakeholder participation in public procurement processes, allowing competition among bidders, as long as plurality is guaranteed.

In Colombia, the state contracting process is regulated by Law 80-1993, which provides rules and principles that govern contracts of state entities. One of the stages to participate in bidding processes is the fulfillment of enabling financial capacity requirements which should show solidity in the organizations to continue the selection process. Bearing in mind that each contracting entity has the autonomy to draft the requirements presented in the bidding document, including the value requested for compliance with the financial indicators, an alert is presented on the possibilities of corruption that threaten State resources, which can be explained by the fact that most of the bidding documents are complex or clearly directed, raising the problems of investigation and the need to analyze the possibility of compliance with the requirements of financial capacity in thebidding processes analyzed in 2017 in the Land, Buildings, Structures and Roads segment.

The research derived article begins with an introduction to the problems and importance of the market for public goods and services, and then illustrates the reader with current regulations for state contracting in Colombia, starting the current public bids for 2017. After generating contextualization, the enabling requirements of financial capacity, which is the object of study ,are presented. Qualitative methodology is used for the bibliometric analysis and characterization of the bidding processes and finally quantitative analysis is carried out on the 452 bidding processes and the qualifying requirements demanded are compared with the sector.

Palavras-chave : contracting; civil construction; financial capacity; finance; enabling requirements; financial status; public sector; project development; engineering; sampling.

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