Eficiencia técnica de ratios financieros microempresariales estudio estadístico Inferencial intersectorial no paramétrico San Bernardo Santiago

A number of studies point to the importance of microenterprises in growth and development at the country level, However, very few studies report on the current scenario of these units in terms of financial accounting management, both at sectorial and intersectorial level that have the financial ratios in the same area. In this respect, the objective of the study is to determine the degree of technical efficiency of the financial ratios of its different organizational forms of the microenterprises formally constituted, through a microenterprise inter-sectorial financial analysis, based on non-parametric inferential statistics, applied in the commune of San Bernardo, Metropolitan Region, Chile, between 2010 and 2014, to provide key information in the decision-making of public policy of the authorities and economic agents involved in local economic growth and development. Methodologically, the study postulates a non-experimental – transectional design, an analytical synthetic method and a documentary - exploratory – descriptive type. Furthermore, in operational terms, the research sample is contextualized non-probabilistic and it has been built based on strategic alliances between the communal authority, Chamber of Commerce and College of Accountants of the commune, where it incorporated a field work, to collect the information and documentation base of the study. The results show that microenterprises in the commune of San Bernardo have high levels of operational risk, low degrees of profitability and expected profitability, an imbalance between liquidity, profitability and risk, high levels of negative working balances, a high degree of non-use of The accounts of the Balance Sheet, lack of accounting and financial order to promote and strengthen the competitiveness of the sector. However, it should be stated and noted that these organizations, even when they denote accounting consistency, they do not show financial consistency.