Use of computer tools in small and medium-sized enterprises: Statistical model for the creation of financial value in the productive sectors

Abstract

This presents the use of computer tools for the evaluation of the generation of financial value of small and medium-sized enterprises in the municipality of Ocaña, department of Norte de Santander, Colombia. In this regard, since small and medium-sized enterprises are organizations that promote economic development, it became necessary, through the use of computer tools, to use a statistical model that evaluates in financial terms the value creation of the productive sectors. As a result, the research, using a descriptive and correlational methodology, established the computational tools to be used for the design of the statistical model, which will characterize the main determinants in the creation or destruction of value of the business structure by means of the variables of permanence, number of employees, and commercial activity. From the point of view of financial management, the financial structure was evaluated with the statistical model, establishing in terms of investment decisions, financing, and liquidity how these organizations are financially positioned; therefore, by means of statistical correlations, the relationship of dependence of financial management on the creation or destruction of value was determined.