Measuring the financial performance of MSMEs through artificial neural network

Abstract

Given the importance of micro, small and medium-sized enterprises (MSMEs) in Colombia, both in terms of the number of enterprises and the generation of employment, it is important to know their nature, as well as the main determinantsoftheirfinancialperformance.Inthissense,thispaperaimsto provide relevant information for the formulation of strategies, programs and public policies that promote practices within companies and thus improve the performance of this segment of organizations.