FINANCIAL RANKING: FINANCIAL TOOL TO MEASURE THE PRODUCTIVITY OF COMMERCIALIZATION COMPANIES OF ELECTRICAL ENERGY (Article published in Spanish)

Authors

  • Nelson Darío Díaz Gil Doctorando en economía y administración de empresas, Universidad de Deusto, España. Profesor, Universidad Católica del Táchira, Venezuela.

DOI:

https://doi.org/10.1016/S0123-5923(09)70069-5

Keywords:

Indicators of productivity, financial ranking, interval of efficiency, variables of productivity.

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.

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References

Altman, E. (1968). Z-Acore Formula. Disponible en: http://www.valuebasedmanagement.net/methods_altman_z-score.html

Aponte, J. (2006). Diseño de una herramienta metodológica para la predicción de quiebras de las empresas eléctricas en Venezuela. Disertación doctoral no publicada, Universidad de los Andes, Mérida, Venezuela.

Moreno, J. (2006). Indicadores para la medición y control de la calidad en el servicio prestado por las empresas comercializadoras de energía domiciliadas en la región andina de Venezuela. Disertación doctoral no publicada, Universidad Nacional Experimental de Táchira, Táchira, Venezuela.

Romani, G.A., Aroca, P., Aguirre, N., Leiton, P. y Muñoz, J. (2002). Modelos de clasificación y predicción de quiebra de empresas: Una aplicación a empresas chilenas. Forum Empresarial, 7(1), 33-50.

Published

2009-06-30

Issue

Section

Research articles

How to Cite

FINANCIAL RANKING: FINANCIAL TOOL TO MEASURE THE PRODUCTIVITY OF COMMERCIALIZATION COMPANIES OF ELECTRICAL ENERGY (Article published in Spanish). (2009). Estudios Gerenciales, 25(111), 13-34. https://doi.org/10.1016/S0123-5923(09)70069-5