Modelo de medición de riesgo empresarial para la gestión de MIPYMEs en Costa Rica: Un análisis exploratorio

Abstract

ResumenLa presente investigación contempla la conceptualización y estructuración de un modelo de definición y medición del riesgo en la gestión de las MIPYMEs, denotándose cuatro tipos de riesgo de relevancia: Financiero, Legal y Operativo, áreas que definen la gestión en las empresas; al abordar esta metodología desde una perspectiva aplicada, es decir, por medio de un estudio pre exploratorio, en el cual se aplica la herramienta desarrollada a cinco empresas de naturaleza MIPYMEs, donde se establece la definición estructural de la composición del riesgo, así como la evaluación de este factor en el giro de negocio de cada institución analizada; los datos que son presentados de igual forma en términos correlacionados y ordenados, permitiendo probar la efectividad de la herramienta desarrollada para una eventual gestión gerencial. AbstractThe present paper includes the conceptualization and structuring of a risk definition and measurement model, focus in the management of SMEs, denoting four types of relevant risks, being the commercial, financial, Legal and operational areas that define the management operation in companies, dealing with this methodology from an applied perspective, and given through a pre explorative study, which applies the developed model to five companies of this nature, thereby establishing, the structural definition of the composition of the risk, as well as the evaluation of this factor in the line of business of each analysed institution, data that are presented in the same way and in terms of their correlations and order, allowing to test the effectiveness of the tool developed for an eventual management operation.

What business model factors make SMEs more profitable?

“…In this regard, it is important to note that sales on trade credit are not only important from a financial perspective, but also from the point of view of the guarantee of payment, which is what will guarantee the viability of the company. For this reason, assessing and controlling commercial risk has become an essential aspect for the viability of a company, and is more commonly performed in smaller companies (Sánchez Sánchez et al, 2019). For this reason, viable companies continuously study the characteristics and expectations of their current and potential customers (Viardot, 2011).…”