Efectos de la gestión organizacional en la rentabilidad en pymes: Evidencias empíricas y algunas consideraciones teóricas

any organizational result comes from a former managerial process, which needs an organizational structure that provides shape and action to communication and decision-making processes. in this paper, some theoretical proposals are shown based on empirical evidences about the relationship established on managerial pratices and processes in small and medium size companies, pymes, and the results in terms of profitability. for this reason, statistic data and econometric analysis methodologies were used which allowed, on one hand, to sum up the amount and complexity of considerable variables to those most representative according to their influence on given results, mainly on roa (return on assets); and secondly, to llok for the best variables that explain the differences got in financial results among the selected companies. this study definetely enriches the current debate on the importanmce of having a management model according with the needs of latinamerican pymes, and the exploration of intervention methodologies to modernize current managerial practices in this type of organization.