The aim of this paper is to contribute to the knowledge of strategic factors that explain the competitive position reached by firms in their activity sector.We have used a survey carried out in 1999 on 287 executives that belong to the service sector in the province of Santa Cruz de Tenerife. We have analysed the differential factors that distinguish the strategic performance of competitive vis-" a a-vis non-competitive firms, by jointly assessing the variables representative of the sector (five competitive forces defined by Porter) and variables of an internal feature. Finally, we have moved the level of analysis from the industry to the firm; specifically, we have focused on managerial capabilities due to the significant role played by managers in the strategic decision-making process.The use of cluster analysis to classify firms depending on their degree of competitiveness and the application of the See5 induction algorithm of rules and decision trees to determine the differential factors that distinguish competitive from non-competitive firms, provide a methodological framework for the most significant contributions of this work.

FACTORES DETERMINANTES DE LA RENTABILIDAD FINANCIERA DE LAS PYMES doctrinales trando también mayor adecuación a las características de la información contable.

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El objetivo de este trabajo es identificar las variables que caracterizan ex-post la actuación financiera de las empresas en situación de quiebra. Nuestra aportación, con respecto a la literatura financiera previa, consiste en la aplicación de métodos de inteligencia artificial (algoritmo See5), la utilización de la versión contable del concepto quiebra (en lugar de su acepción concursal) y la consideración de tres escenarios distintos de posibles desenlaces (recuperación, mantenimiento o liquidación) frente al binomio recuperación/liquidación hasta ahora analizado. El estudio se aplica a una muestra de 3.766 empresas españolas (mayoritariamente pymes) para el período 1997-2000.