La competitividad en la gestión financiera medida a través de la rentabilidad; la empresa petrolera PEMEX y su comparativo con Equinor de Noruega

• Autores: Candy Villa Luna, Humberto Ríos Bolívar, Julieta Evangelina Sánchez Cano
• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 70, Nº. 1, 2025, págs. 1-29
• Idioma: español
• Títulos paralelos:
  • The competitiveness in financial management measured through profitability: The oil company PEMEX and its comparison with Equinor of Norway
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    La presente investigación, elaboró un diagnóstico de la competitividad de dos empresas petroleras de estado, PEMEX de México y Equinor de Noruega, evaluando principalmente la influencia del indicador rentabilidad en la competitividad de ambas; para las mediciones y la fundamentación del indicador mencionado fueron utilizados los estados financieros de las mismas. El análisis cuantitativo se llevó a cabo mediante un modelo econométrico ARIMA con el objetivo de examinar el desempeño económicofinanciero de ambas empresas, para un periodo del 2008 al 2019. Con los resultados obtenidos del modelo, realizamos la comparativa y una proyección de su comportamiento para los años 2020, 2021 y 2022, para ello fue utilizada la metodología Box Jenkins. Los resultados para PEMEX, mostraron que el desempeño de la empresa, en cuanto a su competitividad medido por el indicador de rentabilidad, tuvo un desarrollo ineficiente con tendencia decreciente. Y para la empresa Equinor, los resultados mostraron que tiene alta eficiencia empresarial, con tendencia estable. Esta investigación contribuye a la generación de conocimiento y proporciona información que podría influir en los tomadores de decisiones para llevar a cabo mejoras empresariales.

  • English

    The present research prepared a diagnosis of the competitiveness of two state oil companies, PEMEX of Mexico and Equinor of Norway, mainly evaluating the influence of the profitability indicator on the competitiveness of both companies. The financial statements were used to measure and substantiate the previous indicator. The quantitative analysis was carried out using an ARIMA econometric model to examine the economic-financial performance of both companies from 2008 to 2019. With the results obtained from the model, we made a comparison and a projection of their behavior for the years 2020, 2021, and 2022; The Box Jenkins methodology was used. The results for PEMEX showed that the company's performance, in terms of its competitiveness measured by the profitability indicator, had an inefficient evolution with a decreasing trend. And for the Equinor company, the results showed that it has high business efficiency, with a stable trend. This research contributes to the generation of knowledge and provides information that could influence decision-makers to carry out business improvements.

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