El uso de la planeación financiera en las PYME de TI de México

María García and Gabriela Espíndola Armenta
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Gabriela Espíndola Armenta: Facultad de Contaduría y Administración. Universidad Nacional Autonoma de México. México.

Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, 2016, issue 8, No 3, 15-32

Abstract: Financial planning is a critical process for companies, since it constitutes the action guide for the proper use of financial resources.The aim of this work was to determine how the SMEs involved in IT makes financial planning. An empirical research through field work using a survey of 127 voluntary companies in the IT sector in the Federal District was held. The main findings show that: the companies in this sector are mainly formed as legal entities and are headed by men, are aware of their financial needs in the short term, they do not do any long-term financial planning, uses high cost financing sources and are limited to grow due to lack of capital, infrastructure and technology, so it is necessary to promote financial literacy of planning and forecasting with a long-term vision in this sector companies.

Keywords: Financial Planning; Information Technologies; Budgets; SME; Cash flow. (search for similar items in EconPapers)
JEL-codes: G17 L86 M15 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:lap:recadm:54

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