Gestión Financiera y su Influencia en la Competitividad del Sector Turístico en la Zona Fronteriza de la Guajira entre Colombia y Venezuela

The objective of this article is to determine the relationship between financial management and the competitiveness of tourism companies located on the Colombian-Venezuelan border, in the context of a globalized economy. The study is based on authors such as Loring and Montero (2004), Gitman (2007), Ferraz, Román and Cibrán (2013), Mora (2007), Porter (2005) and Sarmiento, Sánchez and Ceuz (2009), among others. A descriptive and correlational research was developed, using surveys applied to managers and financial administrators. The results show a significant correlation between financial planning and competitiveness, which supports theoretical approaches and highlights the importance of strategic financial management for organizational success in the border tourism sector.