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La aplicación de los modelos de planeación financiera, cómo una herramienta para tomar decisiones estratégicas en las Pymes

  • Autores: Teresa Castillo, José Hernández, María Esquivel, Romeo García
  • Localización: Ciencias Administrativas y Sociales Handbook T-II: Congreso Interdisciplinario de Cuerpos Académicos / coord. por Teresa Ramírez Cano, Patricia del Carmen Mendoza García, 2013, ISBN 978-607-8324-08-8, págs. 212-221
  • Idioma: español
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  • Resumen
    • Small and medium-sized businesses (Pymes) provide the backbone of the Mexican economy.

      Nationwide, there are approximately 4,015,000 business entities, of which 99.8% are Pymes. The annual contribution of small and medium-sized businesses to the Mexican GDP is estimated at 52%, and Pymes generate roughly 72% of national employment. These factors, in conjunction with innovative nature of Pymes, highlight the importance of small and medium-sized businesses in the Mexican economy. Due to the significance of Pymes in Mexico, financial planning through the use of modeling strategies can be used to optimize operational and strategic decision making processes. The results of this planning help to promote structural change and significant investment in a business, which in turn may increase the possibility of improved business development and survival.


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