Diagnóstico económico financiero de empresas: un enfoque desde la teoría de diagnóstico fuzzy y del balanced scorecard.

Identifier:  TDX:2001

Handle: https://hdl.handle.net/20.500.11797/TDX2001

Authors:  Scherger, Valeria Paola

Abstract:
n this research, the formalization and advantages of the fuzzy theory, the methodology of the Balanced Scorecard (BSC) in the entrepreneurship management, and the theoretical background of the theory of business failure are combined in order to advance in the development of a comprehensive empirical model of business assessment. The overhaul of literature shows that despite the efforts in new techniques and applications, a similar model with global validity has not been developed yet. In this case, Vigier and Terceño’s model (2008) was improved since it has been adapted and applied to a specific sector of analysis and its capacity was tested, obtaining good results. Furthermore, a methodology for analyzing causes and diseases, extensible to other sectors, is proposed along with a method for aggregating causes which allows testing the capacity of prediction of the model and the proposal of monitoring causes. It is hoped that the formulation of this comprehensive diagnostic model applied to the construction industry will help experts as a tool of analysis and diagnosis when promoting appropriate measures that solve businesses’ problems prior to the default and improve their adaptability to the changing environment.