Diseño de Perfiles Financieros Empresariales del Sector Químico en Colombia mediante Cálculo Multivariado

Abstract

A method for the design of business profiles in the chemical sector of Colombia is presented. Statistical concepts were used for calculating multivariate cluster analysis and multivariate discriminant analysis (ADM). A sample of 80 companies that submitted their financial statements to the Information System and Business Report for year 2015 was considered for the study. With the items of the financial statements, the financial indicators Gross Margin, Operational Margin and Net Margin were calculated and through a rational quantitative analysis in which multivariate analysis techniques were applied, three business groups were identified from which financial profiles were defined. The ADM generated a discriminating capacity of 98.03% to classify future companies in the identified profiles. It is concluded that the indicators Gross Margin, Operational Margin and Net Margin are consistent and reliable to discriminate, evaluate and project business financial profiles in the analyzed sector.