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- Title
RANKING FINANCIERO: HERRAMIENTA FINANCIERA PARA MEDIR LA PRODUCTIVIDAD DE LAS EMPRESAS DE COMERCIALIZACIÓN DE ENERGÍA ELÉCTRICA.
- Authors
Gil, Nelson Darió Díaz
- Abstract
The research focuses on the design of a financial tool to measure the productivity of commercialization companies of electrical energy, starting from the process of diagnosis, study and identification of variables of productivity, at the same time it develops simplified and needed financial ratios for their measurement. The tool defines a range of productivity for departmental structures and also reflects unproductive variables. The novelty, in terms of goals, is that it reduces the financial risk but increases the management of each departmental structure. It also determines the position of each agent within the organizational structure and their results in terms of: horizontally, the results of each departmental structure compared to themselves; and vertically, the result of the variables compared with the results obtained for the other departments.
- Subjects
BUSINESS enterprise ratings; INDUSTRIAL productivity; PRODUCTIVITY accounting; COMMERCIAL products; FINANCIAL ratios; FINANCIAL performance; ORGANIZATIONAL behavior; RATIO analysis
- Publication
Estudios Gerenciales, 2009, Vol 25, Issue 111, p13
- ISSN
0123-5923
- Publication type
Article
- DOI
10.1016/S0123-5923(09)70069-5