Análisis Financiero Aplicada a la Microempresa de venta de Equipos de Computación y servicio Técnico CASBER para determinar su rentabilidad
Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En Ecuador la falta de empleo formal, quiebra de empresas, la búsqueda de un salario justo, entre otros aspectos, han provocado el surgimiento de microempresas; según datos del Censo Económico realizado en el 2010 el 95% de los negocios entran en esta categoría, cubriendo el 70% de la fuerza de trabajo, siendo esta su contribución fundamental a la economía nacional, ya que actualmente aportan con el 12.34% del Producto Interno Bruto y puedan dar empleo a más de 3 millones de ecuatorianos (BCE), la mayoría de las microempresas pertenecen a familias sin experiencia en el manejo y administración de negocios, las cuales invierten su capital con la finalidad de generar sus propios ingresos y fuente de empleo. Por eso nos preguntamos ¿Cómo ha incidido la falta de información financiera en el crecimiento y estabilidad económica de la microempresa CASBER? Uno de los objetivos es proponer la elaboración de un modelo de Análisis Financiero para contribuir con el crecimiento de las microempresas aplicando este estudio a CASBER. Se va a realizar un Análisis Horizontal y Vertical de los Estados Financieros, desde el año 2010 al 2012 se calcularán Ratios Financieros y Punto de equilibrio para evaluar la rentabilidad del negocio durante ese lapso de tiempo y se presentará un Flujo de Caja Proyectado a 4 años, para demostrar el nivel de crecimiento del negocio, considerando las recomendaciones planteadas luego del estudio; una de las hipótesis a confirmar es sí “El posicionamiento en el mercado Peninsular influye en el crecimiento y estabilidad económica de CASBER”. Según las encuestas realizadas a 383 habitantes del cantón La Libertad se observa que existen 19 empresas dedicadas a la venta de equipos de computación y CASBER cuenta con el 27% de preferencia según los encuestados. El análisis Financiero realizado a CASBER demuestra que es rentable pero debe implementar correctivos en la administración del negocio y mejorar en las estrategias de mercadeo como publicidad y promoción para captar mayor mercado
In Ecuador the lack of formal employment, business failure, the search for a fair wage, among other things, have led to the emergence of micro, according to data from the Economic Census conducted in 2010, 95% of businesses fall into this category, covering 70% of the workforce being for this reason, their contribution is fundamental in the national economy, currently contributing to 12.34% of GDP and provide employment to over 3 million Ecuadorians (ECB), most microenterprises are from families with no experience in business management and administration, who invest their capital in order to generate their own income and source of employment. So we wonder how it has affected the lack of financial information on the growth and economic stability of the micro CASBER? One goal is to propose the development of a Financial Analysis model to contribute to the growth of micro CASBER applying this study. It will make a Horizontal and Vertical Analysis of Financial Statements from 2010 to 2012, financial ratios were calculated to assess the profitability of the business during that period of time and submit a Projected Cash Flow to four years to demonstrate the level business growth considering the recommendations made after the study, one of the hypotheses to confirm yes "The Peninsular market positioning influences the growth and economic stability CASBER". According to surveys of 383 inhabitants of La Libertad is observed that there are 19 companies engaged in the sale of computer equipment and CASBER account with 27% preference according to respondents. The financial analysis carried out shows that it is profitable CASBER but must implement corrective in business administration and improve marketing strategies such as advertising and promotion to capture greater market
In Ecuador the lack of formal employment, business failure, the search for a fair wage, among other things, have led to the emergence of micro, according to data from the Economic Census conducted in 2010, 95% of businesses fall into this category, covering 70% of the workforce being for this reason, their contribution is fundamental in the national economy, currently contributing to 12.34% of GDP and provide employment to over 3 million Ecuadorians (ECB), most microenterprises are from families with no experience in business management and administration, who invest their capital in order to generate their own income and source of employment. So we wonder how it has affected the lack of financial information on the growth and economic stability of the micro CASBER? One goal is to propose the development of a Financial Analysis model to contribute to the growth of micro CASBER applying this study. It will make a Horizontal and Vertical Analysis of Financial Statements from 2010 to 2012, financial ratios were calculated to assess the profitability of the business during that period of time and submit a Projected Cash Flow to four years to demonstrate the level business growth considering the recommendations made after the study, one of the hypotheses to confirm yes "The Peninsular market positioning influences the growth and economic stability CASBER". According to surveys of 383 inhabitants of La Libertad is observed that there are 19 companies engaged in the sale of computer equipment and CASBER account with 27% preference according to respondents. The financial analysis carried out shows that it is profitable CASBER but must implement corrective in business administration and improve marketing strategies such as advertising and promotion to capture greater market
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COMPUTACION INFORMATICA, RATIO FINANCIERO, RENTABILIDAD, MICROEMPRESA