PRÁCTICAS FINANCIERAS Y COMPETITIVIDAD EN PYMES DEL SECTOR COMERCIAL DE VALLEDUPAR
DOI:
https://doi.org/10.18623/rvd.v23.n3.4390Palavras-chave:
Competitividad Financiera, Digitalización, Capital de Trabajo, Pymes ComercialesResumo
Este estudio cuantitativo-correlacional analizó 181 pymes comerciales de Valledupar (2022-2025) para determinar cómo sus prácticas financieras, factores internos y externos inciden en la competitividad. Se aplicaron cuestionarios, fichas documentales y entrevistas, complementados con ANOVA, regresión múltiple y k-means. El modelo explicó 58 % de la varianza del índice compuesto de competitividad: la digitalización (β = 0,43) y las horas de capacitación (β = 0,29) fueron los impulsores principales, mientras la deuda-patrimonio elevada y los ciclos de conversión largos la redujeron significativamente. Tres tipologías emergieron: gestión conservadora (45 %), mixta (31 %) y expansiva (24 %), las dos últimas asociadas a mayores márgenes y crecimiento. La inflación y las tasas de interés dañaron la rentabilidad, pero el comercio electrónico atenuó ese efecto. Los riesgos críticos identificados incluyen variabilidad cambiaria, volatilidad de liquidez y mora de cartera. Se recomienda digitalizar procesos, profesionalizar talento, optimizar capital de trabajo y adoptar coberturas cambiarias para pasar de estrategias conservadoras a mixtas o expansivas.
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