Afectaciones financieras, competitivas y económicas del sector azucarero colombiano respecto a la normatividad comercial, fiscal y laboral

This research project aims to contribute to the analysis of the progress in competitiveness and financial performance of the Colombian sugar sector during the period from 2013 to 2016, in contrast to public policies issued in commercial, labor and fiscal matters and the possible effects for its performance It is based on the theories of resources and capabilities and from corporate finance with financial indicators of profitability to measure business effectiveness by associating the management of costs and expenses in the generation of benefits. The research is descriptive, longitudinal, and inductive and uses the SAS statistical software for data analysis, which yields favorable results that allow establishing favorable progress for the competitiveness of the sector with the impact of public policies emanating during the period analyzed.