Sustainable financial strategies applied to business risk situations: a literature review
The objective of this study is to analyze the financial strategies applied in situations of business risk, based on the systematic analysis of specialized literature of the last twenty years from indexed data sources. Thirty-one articles were selected according to specific quality criteria. Once ana...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695148899827712 |
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| author | Roca Espinoza, Adan Marcelo Montesinos Nina, Elias Daniel Dávila Dávila , Gladys |
| author_browse | Dávila Dávila , Gladys Montesinos Nina, Elias Daniel Roca Espinoza, Adan Marcelo |
| author_facet | Roca Espinoza, Adan Marcelo Montesinos Nina, Elias Daniel Dávila Dávila , Gladys |
| author_sort | Roca Espinoza, Adan Marcelo |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The objective of this study is to analyze the financial strategies applied in situations of business risk, based on the systematic analysis of specialized literature of the last twenty years from indexed data sources. Thirty-one articles were selected according to specific quality criteria. Once analyzed, it was found that the application of financial strategies in risk situations is of the utmost importance, since if the risk is corrected immediately it affects liquidity, otherwise it will directly affect capital. Therefore, risks must be prevented from the financial side according to the type of company; and since they are planning decisions applied in specific situations to improve efficiency and generate value, they must be established in the strategic management as short and long term objectives to achieve market positioning and financial sustainability. In conclusion, it is important to consider that a business risk situation can affect the internal or external part of an organization in different ways if it is not treated in time; thus, long-term strategies are related to investment and profit management, but those applied in the short term are related to the management of working capital and current cash. Therefore, if a risk situation is determined to have a smaller impact, short-term financial strategies should be applied and if there is a possible risk situation with a greater impact, long-term financial strategies established in the planning for the period should be applied. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1398 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/13982020-12-14T22:43:39Z Sustainable financial strategies applied to business risk situations: a literature review Estrategias financieras sostenibles aplicadas ante situaciones de riesgo empresarial: un análisis bibliográfico Roca Espinoza, Adan Marcelo Montesinos Nina, Elias Daniel Dávila Dávila , Gladys estrategias financieras riesgo empresarial prevención de riesgos financial strategies business risk risk prevention The objective of this study is to analyze the financial strategies applied in situations of business risk, based on the systematic analysis of specialized literature of the last twenty years from indexed data sources. Thirty-one articles were selected according to specific quality criteria. Once analyzed, it was found that the application of financial strategies in risk situations is of the utmost importance, since if the risk is corrected immediately it affects liquidity, otherwise it will directly affect capital. Therefore, risks must be prevented from the financial side according to the type of company; and since they are planning decisions applied in specific situations to improve efficiency and generate value, they must be established in the strategic management as short and long term objectives to achieve market positioning and financial sustainability. In conclusion, it is important to consider that a business risk situation can affect the internal or external part of an organization in different ways if it is not treated in time; thus, long-term strategies are related to investment and profit management, but those applied in the short term are related to the management of working capital and current cash. Therefore, if a risk situation is determined to have a smaller impact, short-term financial strategies should be applied and if there is a possible risk situation with a greater impact, long-term financial strategies established in the planning for the period should be applied. El objetivo del estudio se centra en analizar las estrategias financieras aplicadas ante situaciones de riesgo empresarial, partiendo del análisis sistemático de literatura especializada de los últimos veinte años provenientes de fuentes de data indexada. Se seleccionaron 31 artículos según criterios específicos de calidad. Una vez analizados se encontró que la aplicación de estrategias financieras ante situaciones de riesgo es de suma importancia, puesto que si el riesgo se corrige de inmediato afectará la liquidez, caso contrario afectará directamente al capital. Por ello, los riesgos se deben prevenir desde la parte financiera de acuerdo con el tipo de empresa; y al ser decisiones de planificación aplicadas en situaciones específicas para mejorar la eficiencia y generar valor, se deben establecer en la gestión estratégica como objetivos a corto y largo plazo para lograr posicionamiento de mercado y sostenibilidad financiera. En conclusión, es importante considerar que una situación de riesgo empresarial puede afectar de diferentes formas la parte interna o externa de una organización si no es tratada a tiempo; por ello, las estrategias a largo plazo se relacionan a la inversión y manejo de utilidades, pero las aplicadas a corto plazo se relacionan al manejo de capitales de trabajo y efectivo corriente. Por tanto, si una situación de riesgo se determina como de menor impacto, se aplicarán estrategias financieras a corto plazo y si existe una posible situación de riesgo con mayor magnitud de impacto se aplicarían las estrategias financieras a largo plazo establecidas en la planeación del periodo. Universidad Peruana Unión 2020-12-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1398 Revista de Investigación Valor Contable; Vol. 7 Núm. 1 (2020): Revista Científica Valor Contable; 79 - 90 2413-5860 2410-1052 10.17162/rivc.v7i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1398/1754 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1398/1755 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | estrategias financieras riesgo empresarial prevención de riesgos financial strategies business risk risk prevention Roca Espinoza, Adan Marcelo Montesinos Nina, Elias Daniel Dávila Dávila , Gladys Sustainable financial strategies applied to business risk situations: a literature review |
| title | Sustainable financial strategies applied to business risk situations: a literature review |
| title_alt | Estrategias financieras sostenibles aplicadas ante situaciones de riesgo empresarial: un análisis bibliográfico |
| title_full | Sustainable financial strategies applied to business risk situations: a literature review |
| title_fullStr | Sustainable financial strategies applied to business risk situations: a literature review |
| title_full_unstemmed | Sustainable financial strategies applied to business risk situations: a literature review |
| title_short | Sustainable financial strategies applied to business risk situations: a literature review |
| title_sort | sustainable financial strategies applied to business risk situations a literature review |
| topic | estrategias financieras riesgo empresarial prevención de riesgos financial strategies business risk risk prevention |
| topic_facet | estrategias financieras riesgo empresarial prevención de riesgos financial strategies business risk risk prevention |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1398 |
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