Abstract

BUJATO-GOMEZ, Carolin  and  BARRERA-CABARCAS, Kevin José. INDEBTEDNESS OF SMES OF THE METALWORKING SECTOR. Dimens.empres. [online]. 2019, vol.17, n.1, pp.115-129. ISSN 1692-8563.  https://doi.org/10.15665/dem.v17i1.1780.

The objective of this research is to analyze the short and long-term indebtedness of SMEs in the metal-mechanic sector of the city of Barranquilla. It is based on the hypothesis that companies have developed a culture on this subject that goes beyond the financial itself. With a construct of structural equations and some resources of statistical inference, a first precision about this behavior is achieved. When the financing decisions of these companies are compared with the interest reference rates and the results of the construct, debt preferences are established, and these depend on the business objectives in the sense of the culture expressed as resources and competences.

Keywords : SMES; Period of debt; Profitability.

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