El inductor-PDC enfocado a medir el crecimiento y generación de valor para la PYME
DOI:
https://doi.org/10.15665/rde.v13i2.545Keywords:
PDC-palanca de crecimiento, Margen EBITDA, PKT, KTNO, PYMEAbstract
Este artículo tiene por objeto resaltar la importancia de aplicar en la PYME el inductor palanca de crecimiento-PDC®, ya que permite determinar lo atractivo del crecimiento empresarial desde el punto de vista del valor agregado. Para el análisis se seleccionó al azar una PYME. Los resultados muestran una PDC negativa, se comparó con otras empresas similares con iguales resultados. La característica de estas PYME es un alto nivel de endeudamiento, baja rentabilidad y un ciclo de efectivo muy lento. Con el fin de verificar la relación se procedió a ampliar el análisis a empresas del sector bebidas, uno de los más dinámicos. Los cálculos muestran una PDC positiva. Se concluye que el inductor PDC es un indicador clave de apoyo a la gestión que permite analizar lo exitoso o no de una PYME con el sector.
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