Análisis del desempeño financiero de las empresas líderes de la economía el departamento de Santander: un enfoque estadístico multivariado

Abstract

In this research, the objective was to analyze the financial performance of the most influential companies in the economy of the department of Santander, through the use of multivariate statistical analysis and key performance indicators, to identify patterns that contribute to explaining the business dynamics of the region. For this purpose, 23 companies grouped into sectors such as: construction, commerce, agriculture, and manufacturing were used as a sample. The companies were selected through convenience sampling using the Integrated Corporate Information System of the Superintendency of Companies of Colombia for the years 2021, 2022, and 2023. Variables such as total assets, total liabilities, net worth, ROA, ROE, operating asset turnover, inventory turnover, leverage, solvency, acid test, and working capital were used. A descriptive analysis, financial analysis of performance indicators, cluster analysis, and multiple comparative analysis using Kruskal-Wallis were applied using a p = .05. The analysis methods were carried out using SPSS V27. The results showed that sectors such as commerce, agriculture and manufacturing have companies that manage to rotate inventories at high speed, while companies in the construction sector have more robust assets (> 1,000 million pesos). The Santanderean economy is represented by companies with great solvency capacity (> 1) and with good financial leverage management. Given information from the construction industry, it was found that the sector in Santander was above the national average (4.2%) in ROA and ROE (8.1%).