Evaluación del desempeño financiero de la pyme colombiana cultivadora de palma africana
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Universidad Santo Tomás, Bogotá, Colombia
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El objetivo de esta investigación es evaluar y comparar el desempeño financiero de las pequeñas y medianas empresas cultivadoras de palma africana en Colombia entre 2017 y 2021, y compararlo con el de las empresas del sector, mediante un análisis estático y de tendencias de indicadores contables y de gestión de valor que permiten medir su eficiencia, eficacia y efectividad financiera. Se analizó un promedio de 153 pymes que forman parte de una cadena agroindustrial que ha posicionado a Colombia como el cuarto país con mayor producción de aceite de palma africana en el mundo. Se encontró que la pyme destruye valor económico agregado (EVA); sin embargo, el pequeño cultivador destruye menos valor por cada unidad monetaria invertida. Por otro lado, los indicadores contables muestran que la pyme logra en promedio rendimientos del activo (ROA) y del patrimonio (ROE) superiores a los de la pequeña cultivadora. La pyme supera al sector al destruir menos valor y por sus mayores ROA y ROE.
The objective of this research is to evaluate and compare the financial performance of small and medium-sized African palm growing companies in Colombia between 2017 and 2021, and to compare it with other companies in the sector through a static and trend analysis of accounting and value management indicators that measure their efficiency, efficacy, and financial effectiveness. On average, 153 SMEs are analyzed, which are part of an agro-industrial chain that has positioned Colombia as the fourth largest producer of African palm oil in the world. The study finds that SMEs destroy EVA; however, small growers destroy less value per monetary unit invested. In contrast, accounting indicators show that SMEs achieve superior average returns on assets (ROA) and return on equity (ROE), with small growers leading in this regard. SMEs outperform the sector by minimizing value destruction and achieving higher ROA and ROE.
The objective of this research is to evaluate and compare the financial performance of small and medium-sized African palm growing companies in Colombia between 2017 and 2021, and to compare it with other companies in the sector through a static and trend analysis of accounting and value management indicators that measure their efficiency, efficacy, and financial effectiveness. On average, 153 SMEs are analyzed, which are part of an agro-industrial chain that has positioned Colombia as the fourth largest producer of African palm oil in the world. The study finds that SMEs destroy EVA; however, small growers destroy less value per monetary unit invested. In contrast, accounting indicators show that SMEs achieve superior average returns on assets (ROA) and return on equity (ROE), with small growers leading in this regard. SMEs outperform the sector by minimizing value destruction and achieving higher ROA and ROE.
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financial performance, value management, return, EVA, african palm, desempeño financiero, gestión del valor, rentabilidad, EVA, palma africana
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https://creativecommons.org/licenses/by-nc-sa/4.0