Análisis de la planificación financiera y su influencia en la rentabilidad de la empresa Unitel S.A. del periodo 2015- 2016
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El estudio realizado responde a la necesidad de evaluar la situación financiera de la
empresa Unitel S.A., que se ha encontrado con decrecimiento en su rentabilidad en los
últimos años. A través de la aplicación de herramientas de análisis financiero se pudo
encontrar cuales fueron los factores que afectaron a la rentabilidad de la empresa. Se
determinó que el control de los recursos es la clave para la solución a la situación que
enfrentó la empresa en el año 2016, mediante la implementación de una planificación
financiera que se ha propuesto a través de presupuestos de gastos y proyecciones de ventas
que permitirán mejorar en gran medida su rentabilidad, el crecimiento y eficiente uso de los
recursos de económicos de la empresa. Por medio del presente proyecto, la empresa sabrá
cuál es el aproximado de gastos generales que debe desembolsar y las medidas correctivas
que debe tomar para que en un próximo periodo pueda alcanzar de manera oportuna una
utilidad del 21% aproximadamente. El objetivo general del presente trabajo es analizar la
situación financiera de la empresa Unitel S.A. mediante la aplicación de herramientas que
permitan la evaluación de su estado en el periodo 2015 – 2016 para un modelo de
planificación financiera y gestión de los recursos. Las técnicas que se emplean para la
obtención de datos es la entrevista a dos miembros del área contable de la compañía,
además de realizar una revisión retrospectiva para conocer a profundidad la problemática y
de esta manera lograr establecer una alternativa acorde a las necesidades de la empresa.
The study responds to the need to evaluate the financial situation of the company Unitel S.A., which has been found a decrease in profitability in recent years. Through the application of financial analysis tools, it could be found which were the factors that affected the profitability of the company. It was determined that the control of resources is the key to the solution to the situation faced by the company in 2016, through the implementation of a financial planning that we have proposed through spending budgets and sales projections that will allow improvement in a great measure its profitability, growth and efficient use of the economic resources of the company. With this project the company will know the approximate general expenses that must be disbursed and the corrective measures that must be taken so, in a next period it can reach in a timely manner an approximately profit of 21%. The general objective of this paper is to analyze the financial situation of the company Unitel S.A. through the application of tools that allow the evaluation of their status in the period 2015 - 2016 for a model of financial planning and management of resources. The techniques used to obtain data is the interview of two members of the accounting area of the company, in addition to performing a retrospective review to know the problem in depth and thus to establish an alternative according to the needs of the company
The study responds to the need to evaluate the financial situation of the company Unitel S.A., which has been found a decrease in profitability in recent years. Through the application of financial analysis tools, it could be found which were the factors that affected the profitability of the company. It was determined that the control of resources is the key to the solution to the situation faced by the company in 2016, through the implementation of a financial planning that we have proposed through spending budgets and sales projections that will allow improvement in a great measure its profitability, growth and efficient use of the economic resources of the company. With this project the company will know the approximate general expenses that must be disbursed and the corrective measures that must be taken so, in a next period it can reach in a timely manner an approximately profit of 21%. The general objective of this paper is to analyze the financial situation of the company Unitel S.A. through the application of tools that allow the evaluation of their status in the period 2015 - 2016 for a model of financial planning and management of resources. The techniques used to obtain data is the interview of two members of the accounting area of the company, in addition to performing a retrospective review to know the problem in depth and thus to establish an alternative according to the needs of the company
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Palabras clave
RENTABILIDAD, PLANIFICACIÓN, CONTROL, PRESUPUESTO