Las obligaciones financieras como mecanismo de financiación de las empresas en el departamento de córdoba. Años 2005- 2014

Abstract

In this paper an analysis of financial statements, Balance Sheet, companies in the Cordoba department that are required to make reports to the Superintendency of Companies during the years 2005 to 2014. The analysis is performed to determine the participation is financial obligations between corporate liabilities in the same way as contribute to the financing of assets, companies in the Cordoba department show a tendency to majority funding heritage equity, with debt, just as the use of financial obligations long term takes precedence over short-term regardless of the sector in which the company is located. The analysis of the participation of financial obligations as liabilities and asset financing mechanism is done in aggregate and sectoral.