Evaluación de la gestión administrativa y financiera en la presemeal S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
PESMEAL S.A. es una empresa que presta los servicios de carga y descarga de mercancías, servicios de estiba y desestiba, actividades aduaneras, actividades de transporte de carga por carretera, atraviesa por momentos difíciles, han mantenido perdidas por dos años consecutivos y espera que mediante un análisis exhaustivo de sus estados financieros se pueda determinar la tendencia de las operaciones en su gestión administrativa y financiera. Los gestores de la empresa han tomado algunas medidas financieras, tales como la reestructuración de la situación financiera, de la gestión crediticia y de inventarios, inclusive se reestructuro algunos pasivos para mejorar la liquidez, pero aparentemente no son efectivas para salir de la situación crítica en la que se encuentra. El objetivo de la presente investigación es Evaluar la gestión administrativa y financiera en la empresa PESMEAL S.A., durante el periodo 2015-2016, que permitan tomar decisiones financieras acertadas que permitan mejorar la situación de la empresa. La metodología aplicada incluye investigaciones descriptiva, documental y explicativa, se analizan los estados financieros de la Compañía de los años 2015 y 2016. Se concluye que los activos (100%) al año 2016 han sido financiados por terceros, el patrimonio tiene un déficit $ 533 mil dólares, ocasionado por la disminución del 38% de sus ingresos lo que provoca reducción del margen bruto del 78,5%.
PESMEAL S.A. is a company that provides the services of loading and unloading goods, stowage and unloading services, customs activities, road freight transport activities, going through difficult times, have maintained losses for two consecutive years and hopes that through a thorough analysis of its financial statements can determine the trend of operations in its administrative and financial management. The managers of the company have taken some financial measures, such as the restructuring of the financial situation, credit management and inventories, including restructuring some liabilities to improve liquidity, but apparently they are not effective in getting out of the critical situation in the one that is. The objective of the present investigation is to evaluate the administrative and financial management in the company PESMEAL S.A., during the period 2015-2016, that allow to make sound financial decisions that allow to improve the situation of the company. The applied methodology includes descriptive, documentary and explanatory investigations, the financial statements of the Company are analyzed for the years 2015 and 2016. It is concluded that the assets (100%) as of 2016 have been financed by third parties, the equity has a $533 deficit thousand dollars, caused by the 38% decrease in its income, which causes a 78.5% reduction in the gross margin.
PESMEAL S.A. is a company that provides the services of loading and unloading goods, stowage and unloading services, customs activities, road freight transport activities, going through difficult times, have maintained losses for two consecutive years and hopes that through a thorough analysis of its financial statements can determine the trend of operations in its administrative and financial management. The managers of the company have taken some financial measures, such as the restructuring of the financial situation, credit management and inventories, including restructuring some liabilities to improve liquidity, but apparently they are not effective in getting out of the critical situation in the one that is. The objective of the present investigation is to evaluate the administrative and financial management in the company PESMEAL S.A., during the period 2015-2016, that allow to make sound financial decisions that allow to improve the situation of the company. The applied methodology includes descriptive, documentary and explanatory investigations, the financial statements of the Company are analyzed for the years 2015 and 2016. It is concluded that the assets (100%) as of 2016 have been financed by third parties, the equity has a $533 deficit thousand dollars, caused by the 38% decrease in its income, which causes a 78.5% reduction in the gross margin.
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CONSOLIDADOR DE CARGA, ANÁLISIS FINANCIERO, SERVICIO ADUANERO