Evaluación de fuentes de financiación para empresas dedicadas a la producción y comercialización de prendas de vestir en la ciudad de Bucaramanga

Abstract

The textile and clothing industry is one of the industrial sectors with the greatest tradition and dynamism in the Colombian economic history, for this reason the need to inquire about what are the adequate sources of financing that facilitate the increase of operational assets in companies dedicated to the production and marketing of clothing in the city of Bucaramanga? According to the above, the research had as a general objective To evaluate the sources of financing for companies dedicated to the production and marketing of garments in the city of Bucaramanga, developing as a first objective To know the current situation of 6 companies regarding the sources of financing, second objective Establish sources of financing for companies engaged in the production and marketing of clothing and third objective Define the most appropriate sources of financing for companies engaged in the production and marketing of clothing. The research was descriptive, using mixed data collection, population were the companies dedicated to the production and marketing of garments in the city of Bucaramanga and a convenience sampling of 6 organizations. The most relevant conclusions were: entrepreneurs choose to finance themselves through bank loans and reject as a source of financing to third parties, the professionals in the branch of accounting claim is the use of bank loans since it is the most appropriate to the structure of an organization thanks to the fact that it is made up of capital and interests and at the same time they are entities regulated by the financial superintendence and finally the companies must use the sources of financing according to the different scenarios, as a first measure cooperatives can be used at the moment that a amount of money low, as a second measure can be acquired to bank loans when the company needs considerable amounts or more than ten million pesos and finally the use of leasing at the time of requiring a purchase of machinery.