Análisis de la situación financiera y operacional del hotel Marcelius
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El hotel Marcelius con la intención de aprovechar el buen momento que pasa el sector turístico del país desea ampliar su inversión para incrementar su oferta hotelera y para ello necesita que los inversionistas conozcan la situación financiera y operacional del Hotel, para generar confianza y facilitar la obtención de capitales frescos. El objetivo de esta investigación es conocer la situación financiera de Hotel Marcelius, mediante el estudio de los estados financieros, para definir y determinar medidas que apoyen su rentabilidad. Se emplean investigaciones cuantitativas, exploratorio, descriptivo y explicativo, ordenados según su nivel de profundidad; se utiliza técnica como tablas de Excel y datos de los años de 2015 y 2016. Se concluye que la estructura financiara al 2016 estaba compuesta en su mayoría financiado por terceros y en menor parte es financiado con patrimonio, la prueba acida tiene una ratio de 1.51 es decir la empresa si tiene como cumplir sus obligaciones, el Margen Neto del Hotel el indicador que relaciona la utilidad neta obtenida en el periodo con las ventas totales de cuatro centavos. Mientras que el ratio du – pont indica que cada dólar invertido por el Hotel (activos) se ha obtenido un rendimiento de 2.00%, es un rendimiento muy bajo, porque existen otros Hoteles que tienen rendimientos de hasta el 12%.
The Hotel Marcelius with the intention of taking advantage of the good moment that passes the tourist sector of the country wishes to extend its investment to increase its hotel offer and for this it needs that the investors know the financial and operational situation of the Hotel, to generate confidence and to facilitate the obtaining of fresh capital. The objective of this research is to know the financial situation of Hotel Marcelius, through the study of the financial statements, to define and determine measures that support its profitability. Quantitative research, exploratory, descriptive and explanatory, are ordered according to their level of depth; is used technique such as tables of Excel and data of the years 2015 and 2016. It is concluded that the structure financed to 2016 was composed mostly by third-party financing and to a lesser extent is financed with equity, the acid test has a ratio of 1.51 is the company if it has to fulfill its obligations, the Net Margin of the Hotel indicator that relates the net profit obtained in the period with the total sales of four cents. While the du - pont ratio indicates that every dollar invested by the Hotel (assets) has yielded a yield of 2.00%, it is a very low yield because there are other Hotels that have yields of up to 12%.
The Hotel Marcelius with the intention of taking advantage of the good moment that passes the tourist sector of the country wishes to extend its investment to increase its hotel offer and for this it needs that the investors know the financial and operational situation of the Hotel, to generate confidence and to facilitate the obtaining of fresh capital. The objective of this research is to know the financial situation of Hotel Marcelius, through the study of the financial statements, to define and determine measures that support its profitability. Quantitative research, exploratory, descriptive and explanatory, are ordered according to their level of depth; is used technique such as tables of Excel and data of the years 2015 and 2016. It is concluded that the structure financed to 2016 was composed mostly by third-party financing and to a lesser extent is financed with equity, the acid test has a ratio of 1.51 is the company if it has to fulfill its obligations, the Net Margin of the Hotel indicator that relates the net profit obtained in the period with the total sales of four cents. While the du - pont ratio indicates that every dollar invested by the Hotel (assets) has yielded a yield of 2.00%, it is a very low yield because there are other Hotels that have yields of up to 12%.
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ANÁLISIS FINANCIERO, HOTEL MARCELIUS, RENTABILIDAD, TURISMO