Desarrollo de la propuesta del análisis financiero de microempresarios sector Calzado
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2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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Actualmente en el Ecuador se encuentran diferentes sectores de microempresarios cada uno con distintas formas de interpretación financiera y contable, estando expuestos a sufrir crisis económicas por las malas decisiones de sus administradores. El presente trabajo de titulación está enfocado a analizar el área financiera de los microempresarios del sector del calzado de la ciudad de Guayaquil, para una correcta toma de decisiones.
Ante la situación en el país en ciertos aspectos se han visto obligados a reducir la mano de obra con la que trabajan, así mismo también hago referencia a que surge por la aparición del mercado chino en nuestro país, el cual genera un vacío en ventas a lo que corresponde del producto ecuatoriano, fabricado y comercializado en el país.
Sin embargo con la medida que tomó el gobierno del gravamen de $ 6 más el 10% ad valoren para cada par de zapato importado, trata de proteger la fabricación del calzado nacional.- Según datos del Censo Económico realizado por el Instituto Nacional de Estadísticas y Censos (INEC) en la provincia del Guayas existe un estimado del 5% de establecimientos que se dedican a la producción de calzado.
La importancia de analizar el área financiera permitirá una eficiente y eficaz toma de decisiones dando como resultado un mejor manejo del sector micro empresarial del calzado, ayudando a su crecimiento económico. También esta tesis proporcionará una guía general que incluya los pasos para identificar y aplicar los principios contables, financieros y administrativos en las pequeñas empresas con el fin de lograr una adecuada fuente de financiamiento que puedan ser obtenidas de recursos externos o internos, formales o informales que se encuentran ya disponibles en el Territorio Ecuatoriano.
La industria del calzado es un sector en crecimiento en Guayaquil, lo que hace que nuestro país el año pasado produjera 28´875.000,00 pares lo cual genero 318´000.000 de dólares, este año se proyecta vender más de 30´000.000 de pares.
El calzado ecuatoriano se exporta a varios países de América y Europa siendo Colombia el principal destino del calzado ecuatoriano.
In Ecuador, there are different micro-company sectors, each one with different ways to understand the financial and accounting system, being in this form exposed to suffer economic crisis for the bad decisions made by the administration. The following work is focus in the analysis of the financial area of the footwear micro-company sector in Guayaquil, for a correct decision taking. Given the actual situation, micro-companies have had to reduce their workforce, being mentioned the emerge of a Chinese market in our country, which created a reduction on sales of the Ecuadorian product, manufactured here. Although, with the action taken by the government to tax with six dollars plus the ten percent ad valorem for each pair of footwear imported, so in that form protect the national footwear. According to the database of the economic survey made by the National Statistic and Census Institution (INEC according to its name in Spanish), in the province of Guayas, there is an estimated of five percent of factories dedicated to the production of footwear. The correct analysis of the financial area will allow an effective and efficient decision taking, giving as a result a better management of the footwear micro-company sector, helping with its economic growth. Also, this thesis will provide a general guide that includes the steps to identify and apply the accounting, financial and administrative principles in small factories in order to obtain an adequate source of financing, which can be internals or externals, formal o informal that actually are available in our country. The footwear industry is a developing sector in Ecuador; last year it was manufactured 28.875 million pair of footwear, which generated 318 million dollars. This year it is projected to manufacture 30 million pairs of footwear. Ecuadorian footwear is exported to different countries in America and Europe, being Colombia its principal market.
In Ecuador, there are different micro-company sectors, each one with different ways to understand the financial and accounting system, being in this form exposed to suffer economic crisis for the bad decisions made by the administration. The following work is focus in the analysis of the financial area of the footwear micro-company sector in Guayaquil, for a correct decision taking. Given the actual situation, micro-companies have had to reduce their workforce, being mentioned the emerge of a Chinese market in our country, which created a reduction on sales of the Ecuadorian product, manufactured here. Although, with the action taken by the government to tax with six dollars plus the ten percent ad valorem for each pair of footwear imported, so in that form protect the national footwear. According to the database of the economic survey made by the National Statistic and Census Institution (INEC according to its name in Spanish), in the province of Guayas, there is an estimated of five percent of factories dedicated to the production of footwear. The correct analysis of the financial area will allow an effective and efficient decision taking, giving as a result a better management of the footwear micro-company sector, helping with its economic growth. Also, this thesis will provide a general guide that includes the steps to identify and apply the accounting, financial and administrative principles in small factories in order to obtain an adequate source of financing, which can be internals or externals, formal o informal that actually are available in our country. The footwear industry is a developing sector in Ecuador; last year it was manufactured 28.875 million pair of footwear, which generated 318 million dollars. This year it is projected to manufacture 30 million pairs of footwear. Ecuadorian footwear is exported to different countries in America and Europe, being Colombia its principal market.
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RIESGOS FINANCIEROS, IMPACTO ECONÓMICO, ESENARIOS FINANCIEROS, CRISIS ECONÓMICA