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SMEs play a major role in today’s economy all contributing both to the generation of wealth and the creation of jobs, so it makes sense this study to show the level of association between financial ratios to construct a synthetic measure that explains the size business for a sample of Catalan SMEs. To do three techniques of data analysis were used; Technical Cluster was first used in two phases (CDF) to define a correspondence with firm size, after obtaining the optimal number of clusters was estimated through a fuzzy analysis clustering, business size most likely for each company. The results yield evidence that the initial groups should not be three but two for 12,658 SMEs in Catalonia where a large proportion of small businesses called present financial information that might well classify as medium enterprises. The study provides a different way to consider business size.

Medida sintética de asociación para determinar el tamaño empresarial de las PYMES