RELATIONSHIP OF FINANCIAL AND NON-FINANCIAL PERFORMANCE INDICATORS TO THE PROFITABILITY OF MIPYMES RELACION DE LA RENTABILIDAD FINANCIERA EN MIPYMES Y LOS ESTUDIANTES DE PREGRADO DE UNA UNIVERSIDAD PUBLICA

Luis Alfredo Arguelles Ma, Roman Alberto Quijano Garcia, Deneb Eli Magana Medina and Carlos Enrique Cruz Mora

Revista Internacional Administracion & Finanzas, 2022, vol. 15, issue 1, 1-13

Abstract: Micro, medium and small enterprises, as economic and social units, have an interest in being efficient and easily convertible. They must take into account the changes in their social, economic, technological and environment. We carried out this descriptive, non-experimental research of a cross-cutting correlate type, in 30 organizations in the tourism sector of the Municipality of Campeche during the second half of 2020. The goal was to establish the way in which undergraduate students of administration and finance of a public university influence with the professional skills acquired in the achievement of its financial results. The dependent variable is financial profitability and independent variables are the 10 professional competencies of the 30 students participating in the economic life of these organizations. The mathematical correlation model obtains an equation with significant value R x 0.821 and R2 x 0.674 indicating a positive relationship between the independent variables with the dependent variable. We infer that successfully meeting the concepts of competition lead the company to maximize its financial profitability.

Keywords: Financial Profitability; Undergraduate Students; Professional Competencies; SMEs (search for similar items in EconPapers)
JEL-codes: M10 (search for similar items in EconPapers)
Date: 2022
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