Fracaso empresarial de las pequeñas y medianas empresas (pymes) en Colombia

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Abstract
This paper seeks to identify the financial variables to explain better the situation of business failure in the small and medium enterprises (SMEs) in Colombia. To achieve this end financial results were taken from all companies that are required to report to the Superintendent of Companies of Colombia for the years 2009 to 2013. The overall business failure concept used in the studies was analyzed initially, followed by characterizing the SME in Colombia. A descriptive analysis was then performed using the methodology chosen for theperiod 2009 to 2013 for the company groups considered (healthy and failures). An analysis was then made of financial information in the Balance Sheets by means of a vertical and horizontal analysis and financial indices. Finally, the financial variables that better characterize and differentiate the two groups were determined.

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