Red de vínculos comerciales de una Pyme de servicios petroleros: su representación a través de ARS y Registros Contables

Cecilia Bressan and Alberto Esteban Bressan
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Cecilia Bressan: Facultad de Ciencias Económicas -Universidad Nacional de Río Cuarto. Becaria Consejo Nacional de Investigaciones Científicas y Técnicas CONICET. Argentina.
Alberto Esteban Bressan: Facultad de Ciencias Económicas -Universidad Nacional de la Patagonia San Juan Bosco. Argentina.

Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, 2015, issue 6, No 4, 33-40

Abstract: This paper presents an exploratory and descriptive analysis of Networks, Customers and Suppliers, during the years 2008-2013, of a company that is located in the city of Comodoro Rivadacia (Chubut), whose activity is soil movement and roadworks for the oil industry. The framework of the paper its Theory of Organization, and also ir complies with researches that considers economic practices are immersed in social structures.Through the application of Social Network Analysis (SNA) as a methodology, networks are built from trade relations of sales and purchases of each company analyzed, using for this, accounting records of the commercial operation in order to make a bond.With this analysis, it ́s possible to identify a central core in the customer’s network, it shows clearly the process of vertical integration of the company involved and a set of main characters in the supplier network, being the last one larger that the first one. Moreover in both cases there is a set of commercial relationships that extinguishes after one year losing the relational capital involved.

Keywords: Accounting records; Social networks analysis; Oils Services SME. (search for similar items in EconPapers)
JEL-codes: M19 M41 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:lap:recadm:40

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