Revistes Catalanes amb Accés Obert (RACO)

Anàlisi econòmica financera del sector de càrnies català

Alejandra Aramayo García Aramayo García, Núria Arimany Serrat, Clara de Uribe-Salazar, Anna Sabata Aliberch

Resum


Purpose: This work is intended to reflect the economic and financial situation of the Catalan meat companies during the period 2007-2011, by analyzing data from their financial statements, in order to diagnose the health of the corporate Catalan meat sector. The study also performed a descriptive analysis of the entities that make up the Catalan meat companies and their position within the Spanish food industry, identifying the different variables for short term analysis, long term and economic analysis; adding conventional analysis of treasury information from the statement of changes in equity and cash flow statement.

Design/methodology/approach: Finanacera to analyze short-term to long-term results and the two new states: Statement of changes in equity and cash flow statement on a sample of 130 Catalan companies using appropriate descriptive statistics.

Findings: The main contribution was the diagnosis of a healthy business these meat companies in the period analyzed but from 2011 there is a change in financial indicators used.

Research limitations/implications: It would be desirable to extend the sample observed in subsequent years by 2011 if verified the turnaround indicators.

Practical implications: Possible to assess the screening has made this sector in Catalonia in the period analyzed.

Social implications: The results of the study can see the future projection of this sector to make the necessary changes..

Originality/value: For associations meat industries allow us to assess the health of major business partners and take appropriate future challenges.

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