Resumen de Dificultades prácticas del uso de la rentabilidad como medida del desempeño competitivo.
In the last three decades around the world they have focused the efforts of Governments in the generation, development and promotion of competitiveness through meet and analyse the different factors involved for their study. The objective of this work is to show the structure of an instrument to measure the competitiveness of flower producers considering the inability to practice using the indicator of profitability as a measure of competitive performance in the absence of accounting records that would allow information for their calculation.
