A economía española foi historicamente dependente do sector da construción. Antes da crise económica, o sector da construción presentaba unha aportación ao PIB do
13% en 2006. O crecemento das empresas construtoras con menos de 20 traballadores,
que representaban o 97% do sector, foi do 140,13% no período 1999-2009. A partir de
2009 obsérvase un descenso de empresas ata niveis da década dos 90. Analízase neste
artigo a estratexia financeira e económica que seguiron as empresas construtoras que
superaron o período 2008-2012. Realizouse unha análise cuantitativa do balance de
situación e da conta de resultados de 271 empresas construtoras. A mostra foi selecionada
do SABI (Sistema de Análise de Balances Ibéricos) e incluíronse as medianas e grandes
empresas construtoras que mantiveron tanto o seu volume de ingresos como o número de
empregados contratados.
Historically, the Spanish economy has been dependent on the construction sector. Before the economic crisis, the construction sector made a contribution of 13% to
the GDP in 2006. During the 1999-2009 period, construction companies with less than 20
employees, which represented 97% of the industry, had a growth of 140.30%. From 2009
the number of companies decreased to levels similar to those in the 1990s. This paper
analyzes the financial and economic strategy followed by construction companies which
overcame the 2008-2012 period. A quantitative analysis was made of balance sheets and
profit and loss accounts which belong to 271 construction companies. The samples have
been selected from the Iberian Balance Sheets Analysis system (SABI). Big and mediumsized
construction companies which have maintained their income volume and the
number of hired employees were included.