<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2215-910X</journal-id>
<journal-title><![CDATA[Suma de Negocios]]></journal-title>
<abbrev-journal-title><![CDATA[suma neg.]]></abbrev-journal-title>
<issn>2215-910X</issn>
<publisher>
<publisher-name><![CDATA[Fundación Universitaria Konrad Lorenz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2215-910X2018000100036</article-id>
<article-id pub-id-type="doi">10.14349/sumneg/2018.v9.n19.a5</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Relación de la toma de decisiones financieras con el nivel de conocimiento financiero en las mipymes]]></article-title>
<article-title xml:lang="en"><![CDATA[Relationship of the financial decision making with the financial knowledge level in MSMEs]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Romero Álvarez]]></surname>
<given-names><![CDATA[Yaneth]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramírez Montoya]]></surname>
<given-names><![CDATA[Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Sucre  ]]></institution>
<addr-line><![CDATA[Sincelejo Sucre]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Córdoba  ]]></institution>
<addr-line><![CDATA[Montería ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<volume>9</volume>
<numero>19</numero>
<fpage>36</fpage>
<lpage>44</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S2215-910X2018000100036&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S2215-910X2018000100036&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S2215-910X2018000100036&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El éxito o fracaso de las mipymes depende de la dinámica de los gerentes de las empresas responsables de la toma de decisiones y a su vez, esta va a depender de las capacidades, conocimientos y habilidades que se adquieran mediante la educación financiera. Este estudio relaciona el nivel de conocimiento financiero de los gerentes de 113 mipymes en Sucre (Colombia) mediante el análisis de correspondencias múltiples, clasificándolo en diferentes niveles que van a permitir establecer la relación que existe entre este y el análisis histórico de la empresa, la toma de decisiones futuras, el uso de la innovación, la tecnología y la consolidación de su propio modelo de gestión. Se encuentra una alta incidencia en el uso de las finanzas y software especializado en aquellos gerentes que tienen un mayor grado de escolaridad y que han tomado cursos adicionales en finanzas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The success or failure of MSMEs depends on the dynamics of the managers of the companies responsible for decision making and, in turn, this will depend on the skills, knowledge and skills acquired through financial education. The present study relates by means of Multiple Correspondence Analysis, the level of financial knowledge of the managers of 113 Mipymes in Sucre-Colombia, classifying it in different levels that will allow to establish the relationship that exists between this and the historical analysis of the company, the making future decisions, the use of innovation, technology and the consolidation of its own management model; finding a high incidence in the use of Finance and specialized software in those managers who have a higher level of schooling and who have done additional courses in finance.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Mipymes]]></kwd>
<kwd lng="es"><![CDATA[educación]]></kwd>
<kwd lng="es"><![CDATA[toma de decisiones]]></kwd>
<kwd lng="es"><![CDATA[conocimiento financiero]]></kwd>
<kwd lng="es"><![CDATA[análisis de correspondencias múltiples.]]></kwd>
<kwd lng="en"><![CDATA[MSMEs]]></kwd>
<kwd lng="en"><![CDATA[education]]></kwd>
<kwd lng="en"><![CDATA[decision making]]></kwd>
<kwd lng="en"><![CDATA[financial knowledge]]></kwd>
<kwd lng="en"><![CDATA[multiple correspondence analysis]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Arellano-Unzaga]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Bernal-Domínguez]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Planeación financiera mediante el manejo de TIC: el caso de la microem presa comercial]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2014</year>
<numero>64</numero>
<issue>64</issue>
<page-range>49-67</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Asri Abdullah]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ferdous Azam]]></surname>
<given-names><![CDATA[S. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Mediating rela tionship of financial practice between financial knowledge and business success: An empirical study on Malaysian sma ll enterprises]]></article-title>
<source><![CDATA[Australian Academy of Business and Economics Re view]]></source>
<year>2015</year>
<volume>1</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-23</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ayala Calvo]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Alcalá Valentín]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pymes re sistentes a las crisis: factores relevantes]]></article-title>
<source><![CDATA[Boletín de Estudios Económicos]]></source>
<year>2015</year>
<volume>LXX</volume>
<numero>214</numero>
<issue>214</issue>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barrios]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Superposiciones de roles gerenciales y roles propietarios en las pequeñas y medianas empresas familia res]]></article-title>
<source><![CDATA[Palermo Business Review]]></source>
<year>2015</year>
<numero>12</numero>
<issue>12</issue>
<page-range>7-60</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Briozzo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Vigier]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Castillo]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Pesce]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Speroni]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Decisiones de financiamiento en pymes: ¿existen di ferencias en función del tamaño y la forma legal?]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2016</year>
<page-range>71-81</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bucardo Castro]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Saavedra García]]></surname>
<given-names><![CDATA[M. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Camarena]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Hacia una comprensión de los conceptos de empren dedores]]></article-title>
<source><![CDATA[Suma de Negocios]]></source>
<year>2015</year>
<volume>6</volume>
<numero>13</numero>
<issue>13</issue>
<page-range>98-107</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castillo]]></surname>
<given-names><![CDATA[C. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Villarreal]]></surname>
<given-names><![CDATA[J. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Los sistemas de informa ción contable y el Balanced Scorecard en las pymes indus triales de Pasto]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2014</year>
<numero>65</numero>
<issue>65</issue>
<page-range>35-47</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castrogiovanni]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Ribeiro-Soriano]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Mas-Tur]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Roig-Tier no]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Where to acquire knowledge: Adapting knowle dge management to financial institutions]]></article-title>
<source><![CDATA[Journal of Business Research]]></source>
<year>2016</year>
<numero>69</numero>
<issue>69</issue>
<page-range>1812-6</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<collab>Confecámaras</collab>
<source><![CDATA[Nacimieno y supervivencia de las empresas en Colombia]]></source>
<year>2016</year>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Confecámaras]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Correa García]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramírez Bedoya]]></surname>
<given-names><![CDATA[L. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Castaño Ríos]]></surname>
<given-names><![CDATA[C. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelo de gestión financiera integral para mipymes en Colombia]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2009</year>
<page-range>187-201</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Du]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[qiu]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Xu]]></surname>
<given-names><![CDATA[w.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Construction of Enterprises&#8217; Fi nancial Knowledge Management System (EFKMS)]]></article-title>
<source><![CDATA[Procedia Environmental Sciences]]></source>
<year>2011</year>
<numero>11</numero>
<issue>11</issue>
<page-range>1240-4</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Franco-Ángel]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Urbano Pulido]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El éxito de las py mes en Colombia: un estudio de casos del sector salud]]></article-title>
<source><![CDATA[Estu dios Gerenciales]]></source>
<year>2010</year>
<volume>26</volume>
<numero>114</numero>
<issue>114</issue>
<page-range>77-97</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gálvez Albarracín]]></surname>
<given-names><![CDATA[E. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Riascos Erazo]]></surname>
<given-names><![CDATA[S. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Contreras Pala cios]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Influencia de las tecnologías de información y comunicación en el rendimiento de las micro, pequeñas y medianas empresas colombianas]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2014</year>
<volume>30</volume>
<page-range>355-64</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García Carvajal]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Dueñas Casallas]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Los aspectos cualitativos en las Pymes y los nuevos retos gerenciales fren te a las NIIF]]></article-title>
<source><![CDATA[Revista Academia &amp; Virtualidad]]></source>
<year>2016</year>
<volume>9</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>108-20</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ishmuhametov]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Kuzmina-Merlino]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[What Motivates a Learner Manager of a Logistic Company to Achieve Finan cial Literacy?]]></article-title>
<source><![CDATA[Procedia Engineering]]></source>
<year>2017</year>
<volume>178</volume>
<page-range>76-84</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Jones]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Motta]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Alderete]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestión estratégica de tecnologías de información y comunicación y adopción del comercio electrónico en mipymes de Córdoba, Argenti na]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2016</year>
<volume>32</volume>
<page-range>4-13</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Memarista]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring the entrepreneur&#8217;s financial knowledge: Evidence from small medium enterprises in Su rabaya]]></article-title>
<source><![CDATA[JMK]]></source>
<year>2016</year>
<volume>18</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>132-44</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Moreno Rojas]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[García Carrillo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sistema para la eva luación de capacidades de innovación en pymes de países en desarrollo: caso Panamá]]></article-title>
<source><![CDATA[Revista Facultad de Ciencias Económi cas]]></source>
<year>2014</year>
<volume>XXII</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>109-22</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Muñoz del Nogal]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Estrategias de sostenibilidad, res ponsabilidad social e innovación en el plan de negocio de las Pymes]]></article-title>
<source><![CDATA[Revista de Economía Pública, Social Cooperativa]]></source>
<year>2015</year>
<numero>85</numero>
<issue>85</issue>
<page-range>83-108</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Olazaran]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Albizu]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Lavia]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Otero]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Formación profesional, pymes e innovación en Navarra]]></article-title>
<source><![CDATA[Cuadernos de Gestión]]></source>
<year>2013</year>
<volume>13</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>15-40</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="">
<collab>Proexport</collab>
<source><![CDATA[Proexport]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pulgarín Legarda]]></surname>
<given-names><![CDATA[F. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Zapata Giraldo]]></surname>
<given-names><![CDATA[L. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Incidencia del ejercicio profesional del contador público en la continui dad de las mipymes en Colombia]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2014</year>
<volume>64</volume>
<page-range>181-206</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Restrepo Escobar]]></surname>
<given-names><![CDATA[F. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[De la docencia en la gerencia: de lo integral a lo íntegro/From teaching to management: From comprehensive to unabridged]]></article-title>
<source><![CDATA[Revista Ciencias Estratégicas]]></source>
<year>2010</year>
<volume>18</volume>
<numero>23</numero>
<issue>23</issue>
<page-range>59-78</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Savrul]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Incekara]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Sener]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Potential of E-com merce for SMEs in a Globalizing Business Environment]]></article-title>
<source><![CDATA[Pro cedia Social and Behavioral Sciences]]></source>
<year>2014</year>
<volume>150</volume>
<page-range>35-45</page-range></nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="">
<collab>SENA</collab>
<source><![CDATA[SENA]]></source>
<year>2017</year>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Shen]]></surname>
<given-names><![CDATA[C.-H.]]></given-names>
</name>
<name>
<surname><![CDATA[Lin]]></surname>
<given-names><![CDATA[S.-J.]]></given-names>
</name>
<name>
<surname><![CDATA[Tang]]></surname>
<given-names><![CDATA[D.-P.]]></given-names>
</name>
<name>
<surname><![CDATA[Hsiao]]></surname>
<given-names><![CDATA[Y.-J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The rela tionship between financial disputes and financial literacy]]></article-title>
<source><![CDATA[Pacific-Basin Finance Journal]]></source>
<year>2016</year>
<volume>36</volume>
<page-range>46-65</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vanauken]]></surname>
<given-names><![CDATA[H. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Ascigil]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Carraher]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Turkish SMEs&#8217; use of financial statements for decision making]]></article-title>
<source><![CDATA[The Journal of Entrepreneurial Finance]]></source>
<year>2017</year>
<volume>19</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vecino]]></surname>
<given-names><![CDATA[C. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Rojas]]></surname>
<given-names><![CDATA[S. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Munoz]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Prácticas de eva luación financiera de inversiones en Colombia]]></article-title>
<source><![CDATA[Estudios Ge renciales]]></source>
<year>2015</year>
<page-range>41-9</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vivanco Florido]]></surname>
<given-names><![CDATA[J. S.]]></given-names>
</name>
<name>
<surname><![CDATA[González Adame]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Oropeza Tagle]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Financial strategies, the professional development of employers and performance of SME&#8217;s (Aguascalientes case)]]></article-title>
<source><![CDATA[Procedia Social and Behavioral Science]]></source>
<year>2015</year>
<page-range>768-75</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zúñiga Cortez]]></surname>
<given-names><![CDATA[J. H.]]></given-names>
</name>
<name>
<surname><![CDATA[González Guajardo]]></surname>
<given-names><![CDATA[J. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Gutiérrez González]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Neri Adán]]></surname>
<given-names><![CDATA[A. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Fuentes Rivas]]></surname>
<given-names><![CDATA[T. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Álvarez Barbosa]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La gestión administrativa mediante la utilización de reportes financieros y operativos en las pequeñas y media nas empresas de la Región Centro Estado del Coahuila du rante 2009-2010]]></article-title>
<source><![CDATA[Inceptum]]></source>
<year>2012</year>
<volume>VII</volume>
<numero>13</numero>
<issue>13</issue>
<page-range>53-76</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
