Resumen

DIAZ RODRIGUEZ, Héctor Eduardo; SOSA CASTRO, Magnolia Miriam  y  CABELLO ROSALES, María Alejandra. Financial performance and administrative practices in Mexican microenterprises: An analysis with artificial neural networks. Contad. Adm [online]. 2019, vol.64, n.3, e113.  Epub 18-Ago-2020. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2018.1622.

The aim of this study is to analyze the impact that the adoption of management practices in Mexican microenterprises (1 to 10 employees) have on their financial performance, proxied by gross income levels. For this purpose, two analyses are performed: one econometric, and another employing Artificial Neural Networks using micro data from Business Practices in Small Firms in Developing Countries from the World Bank survey. Both analyses show that control practices, financial planning, as well as capital stock and owner age and education, have a significant influence on financial performance; however, marketing practices, purchasing and inventory control, as well as control of purchases and maintenance seemingly have no major impact on financial performance of these firms.

Palabras llave : D22; C45; L25; Financial performance; Organizational practices; Microfirms; Artificial neural network (RNA).

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