José Manuel Santos Jaén, Esther Ortiz Martínez, Salvador Marín Hernández

Special employment centers, Profitable or social objective? An study of their economic and financial situation

The objective of this paper is to if there are differences in the core economic indicators of the special employment centers depending on, if they were created to obtain profit, or with social goals. We have created a database with 166 financial statements of the special employment centers from the Region of Murcia for the period 2012-2016. We have done a descriptive and explicative analysis of these data using the core economic and financial ratios. The obtained results have allowed us to conclude that the different orientation of the special employment centers doesn´t have direct effects on the profitability, but there are significant differences in their liquidity and solvency depending on the CEE type.

Keywords: Special Employment Centers; profitability; liquidity; solvency; disability

To cite this article

Santos Jaén, J. ; Ortiz Martínez, E. ; Marín Hernández , S. (2021). Centros Especiales de Empleo ¿Objetivo mercantil o social? Un análisis a través del estudio de su situación económico-financiera. Investigaciones Regionales - Journal of Regional Research, , .