Análisis financiero del ciclo de conversión del efectivo de Autoimportadora Costa S.A. periodo 2016-2017
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El presente trabajo de titulación se enfoca en el estudio y análisis del ciclo de conversión del efectivo de la compañía “Autoimportadora Costa S.A.”, así como sus componentes: Inventarios, cuentas por cobrar y por pagar; utilizando razones financieras, para conocer la influencia en su liquidez y poder realizar proyecciones de la misma. La metodología aplicada es descriptiva, explicativa, longitudinal, documental y cuantitativa, utilizando las fichas de investigación, como herramienta del análisis documental, mediante la cual se logró conocer a fondo el manejo del ciclo operativo de la compañía. El estudio está formado por cuatro capítulos, encontrando en el capítulo I información teórica sobre la administración financiera, el ciclo de conversión del efectivo y todas las variables que lo integran, obtenidos de libros y revistas, los que facilitará el análisis e interpretación de resultados; en el capítulo II se muestra el marco metodológico con las respectivas técnicas utilizadas, las cuales permitan fundamentar el estudio; en el capítulo III, aplicaremos los índices financieros relacionados con el inventario, las cuenta por cobrar y por pagar. Analizando las variables, y determinar el ciclo de conversión de la compañía; en el capítulo IV, se presentará la propuesta, enfocada en un aporte positivo a la compañía y a la sociedad, con la finalidad de mejorar la gestión financiera y por ende los resultados de los índices financieros.
The present titration work focuses on the study and analysis of the cash conversion cycle of the company "Autoimportadora Costa S.A.", as well as its components: Inventories, accounts receivable and payable; using financial reasons, to know the influence on their liquidity and be able to make projections of it. The methodology applied is descriptive, explanatory, longitudinal, documentary and quantitative, using the research files, as a tool of document analysis, through which the management of the company's operating cycle was thoroughly known. The study consists of four chapters, finding in chapter I theoretical information on financial administration, the cash conversion cycle and all the variables that comprise it, obtained from books and journals, which will facilitate the analysis and interpretation of results; Chapter II shows the methodological framework with the respective techniques used, which allow the study to be based; In Chapter III, we will apply the financial ratios related to the inventory, accounts receivable and payable. Analyzing the variables, and determining the conversion cycle of the company; in chapter IV, the proposal will be presented, focused on a positive contribution to the company and society, with the aim of improving financial management and therefore the results of the financial indexes.
The present titration work focuses on the study and analysis of the cash conversion cycle of the company "Autoimportadora Costa S.A.", as well as its components: Inventories, accounts receivable and payable; using financial reasons, to know the influence on their liquidity and be able to make projections of it. The methodology applied is descriptive, explanatory, longitudinal, documentary and quantitative, using the research files, as a tool of document analysis, through which the management of the company's operating cycle was thoroughly known. The study consists of four chapters, finding in chapter I theoretical information on financial administration, the cash conversion cycle and all the variables that comprise it, obtained from books and journals, which will facilitate the analysis and interpretation of results; Chapter II shows the methodological framework with the respective techniques used, which allow the study to be based; In Chapter III, we will apply the financial ratios related to the inventory, accounts receivable and payable. Analyzing the variables, and determining the conversion cycle of the company; in chapter IV, the proposal will be presented, focused on a positive contribution to the company and society, with the aim of improving financial management and therefore the results of the financial indexes.
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ANÁLISIS FINANCIERO, CICLO EFECTIVO, PROYECCIÓN, LIQUIDEZ