Diferencias de desempeño empresarial de pequeñas y medianas empresas clasificadas según la estructura de la propiedad del capital, caso colombiano

Abstract

The aim of this work is to evaluate whether the differences in the performance of small and medium companies, in particular Associated Work Cooperatives (CTA) and Commercial Societies (SCIAL), are due to differences in the equity ownership structure inherent in both types of companies, or are due to elements associated with the measurement indexes used to quantify their company performance. The analysis period was from 2004-2010. These results were compared with those obtained in the same period by the SCIALs in Colombia. A comparison study was made of those characteristics that differentiate, from the financial function point of view, the behavior of the CTAs from the SCIALs.

Keywords

• Economic performance
• Social economy
• Associated work cooperative
• Mercantile societies
• Colombia