Resumen de Estrategias de creación de valor para disminuir el riesgo en las pymes

Milka Elena Escalera Chávez, Esther Castañón, Carlos González

• All actions implemented in a corporation, in order to achieve profitability, have a risk. The aim of this work is to validate an instrument to identify from the Economic Value Added model, the strategies that generate it in small and medium enterprises (SMEs). The validation of the instrument was made through the Structural Equation Technique using a sample of 110 entrepreneurs of SMEs from San Luis Potosi. The results indicate that we can develop a reliable instrument to determine the actions to generate Economic Value Added which are grouped into three constructs: Sales, Operating Expenses and Funding Practices.