Thanatos empresarial muerte empresarial en el sector servicios comportamientos y consecuencias
AdvisorFarfan Buitrago, Dalsy Yolima
Thanatos empresarial tiene el propósito de estudiar aquellas empresas que han tenido que liquidar y detener operaciones. Siendo así, este trabajo de investigación va a tener un enfoque con miras a la muerte empresarial. Se entiende muerte empresarial cuando una empresa entra en estado de liquidación. Para Hugo Alberto Rivera la definición de estado thanático es dada por Vélez, Restrepo, Garzón y Méndez, (2005). Dicho estado se aplica a una empresa que carece de desempeños eficientes en su gestión, que falla por la coherencia en su acción, que presenta estados de morbidez que dificultan su crecimiento rentable.” (Rivera 2012)
Thanatos business intends to study those companies who have had to settle and stop operations. Thus, this research will have an approach towards corporate death. Death means when a company goes into liquidation. Seek to understand the behavior of Colombian companies liquidation in the last 5 years, by comparing the relevant departments in the economy of Colombia: Antioquia, Cundinamarca and Valle del Cauca, each with their respective capitals. That is for the year 2011 according to statistics from SUPERINTENDENCIA DE SOCIEDADES "entity responsible for inspecting, monitoring and controlling the various trading companies (corporations S. d.). Cundinamarca and Bogota reported 8,693,023 in liquidated assets, a good thing, because to be a big city reported very few assets liquidated, alongside these Antioquia is located with 9,495,123, slightly higher than the same year in Bogotá; and Valle del Cauca with liquidated assets of 5,313,306 the lowest figure of the main departments of Colombia for liquidation. The liquidation process that is supported under the 1116 Act 2006 for the payment of obligations are taken as part of the debtor's patrimony (incp). In addition to compulsory liquidation in Bogota, in 2011 reported assets 49,609,677 liquidated, but in departments like Antioquia reported 56,527,153; and the Valle del Cauca assets liquidated for those years were 5.134 million compared to Bogota and Medellin is a low figure (sociedades, 2013). The above data allow us to analyze the behavior of the liquidations in the major departments of Colombia. These data allow a detailed management analysis liquidations in Colombia, also the status liquidated companies Colombia will be determined. Similarly, it can be compared using the assets, liabilities, equity and this information provided by the Superintendencia Company. Facilitate find critical data indicating past, present, and future situation of Colombian companies, such as employment generation and the size of the companies were liquidated.