El Crédito Comercial y el Valor Económico Umbral Esperado en la Empresa: una propuesta de análisis a través del estado de valor añadido
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Fecha
2009-06-24
Autores
Rodríguez Rodríguez, María Caridad
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Universidad Central "Marta Abreu" de la Villas
Resumen
El otorgamiento de créditos entre empresas cubanas y la ausencia de disciplina en este proceso, ha estado signado por la carencia de análisis desde la óptica de la inversión crediticia que incorporen elementos de gestión con enfoques de eficiencia y de valor agregado. Se ha convertido en un hábito antieconómico los análisis, evaluaciones y toma de decisiones en materia de política crediticia, que obstaculiza la necesidad de fortalecer el desenvolvimiento operativo y eficiente de la economía.
Como principales resultados del presente trabajo se obtiene una forma de proceder que incorpora elementos de análisis para el perfeccionamiento de los análisis de las políticas de inversión para la financiación crediticia entre empresas cubanas, soportado en instrumentos económicos y financieros bajo el enfoque de la teoría del valor económico empresarial; que tome en cuenta la experiencia internacional y nacional. Con su aplicación se logra dar una solución al problema planteado, contribuyendo a perfeccionar los análisis de política crediticia en entidades cubanas. Desde el punto de vista metodológico se brindan las bases fundamentales para que se incorpore en el futuro en cada empresa cubana un procedimiento para el análisis y la evaluación de las políticas de gestión de crédito, sobre bases de eficiencia y ajustado a sus características propias y al marco normativo y legal vigente; aspectos que han quedado validados a través del caso de estudio presentado.
The giving credits between companies from the Cubans and the absence of discipline in this process, it has been characterized for the absence of fixation of efficient loan’s politics. It has been converted not economical analysis, and not economical evaluations and taking of decisions in material of loan’s politics in empirical way. Like principals outputs of the present work is a procedure for the improvement of the analysis and economical evaluation of the politics of loan’s investment, in the banks institutions and the Cuban enterprises, supported in economical and financial instruments, based in logical routine and pertinent; it consider the international experience, national. With their application are succeeded in giving a solution to the expounded problem, contributing to perfect the decisions of loan’s politics in Cuban entities. From the methodological view is offered the fundamental bases so that each financial entity and company Cuban applying this procedure for the analysis and the evaluation of politics of administration of credit, snug to their own characteristics and the Cuban normative frame; looks that has remained validated through the and the cases of presented study.
The giving credits between companies from the Cubans and the absence of discipline in this process, it has been characterized for the absence of fixation of efficient loan’s politics. It has been converted not economical analysis, and not economical evaluations and taking of decisions in material of loan’s politics in empirical way. Like principals outputs of the present work is a procedure for the improvement of the analysis and economical evaluation of the politics of loan’s investment, in the banks institutions and the Cuban enterprises, supported in economical and financial instruments, based in logical routine and pertinent; it consider the international experience, national. With their application are succeeded in giving a solution to the expounded problem, contributing to perfect the decisions of loan’s politics in Cuban entities. From the methodological view is offered the fundamental bases so that each financial entity and company Cuban applying this procedure for the analysis and the evaluation of politics of administration of credit, snug to their own characteristics and the Cuban normative frame; looks that has remained validated through the and the cases of presented study.
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Palabras clave
Inversión, Financiación Crediticia, Empresas Cubanas, Valor Económico, Gestión de Crédito