Estrategias para mejorar la gestión operativa y financiera de distemca s.a
Fecha
2021
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Editor
Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
Distemca S.A. es una empresa dedicada a la venta al por mayor de productos cárnicos incluidas las aves de corral y que en la actualidad carece de un efectivos sistema de gestión de sus procesos operativos y financieros. Ante ello, el presente proyecto busca diseñar estrategias para el mejoramiento de la problemática identificada en las cuentas por cobras, inventarios y cuentas por pagar que han incrementado durante el 2018-2020 a causa de una incapacidad de liquidez, por la emisión de créditos sin supervisar el perfil del cliente y una débil rotación de inventarios, entre otros aspectos. Ante ello se ejerce un estudio teórico-práctico de la importancia de las estrategias y su implicación sobre el comportamiento de los estados financiero, esto dio lugar a generar una metodología enfocada a describir y analizar la situación vigente en la empresa mediante la aplicación de una entrevista al personal administrativo y operativo de la entidad. Al desarrollar un análisis de la situación financiera de los últimos tres años, se pudo constatar que las cuentas por cobrar han incremento un 539% hasta el 2019, en el 2020 las cuentas por cobrar aumentaron en un 21% y los inventarios incrementaron en 152%. En comparación al 2019 el comportamiento de los inventarios respaldando que existen falencias en cuanto a la rotación de productos y desperdicios. El pago a proveedores en el 2018 fue de $45.098 y aumentando en los siguientes años. Por ello, se establecen estrategias que permitan ser tomada en consideración por parte de los ejecutivos para futuras decisiones a nivel organizacional.
Distemca S.A. is a company dedicated to the wholesale of meat products including poultry and which currently lacks an effective management system for its operational and financial processes. Given this, this project seeks to design strategies to improve the problems identified in accounts receivable, inventories and accounts payable that have increased during 2018-2020 due to a lack of liquidity, due to the issuance of unsupervised credits. the customer's profile and a weak inventory turnover, among other aspects. Given this, a theoretical-practical study of the importance of strategies and their implication on the behavior of financial statements is carried out, this led to the generation of a methodology focused on describing and analyzing the current situation in the company through the application of an interview to the administrative and operational staff of the entity. When developing an analysis of the financial situation of the last three years, it was found that accounts receivable has increased by 539% until 2019, in 2020 accounts receivable increased by 21% and inventories increased by 152%. In comparison to 2019 the behavior of inventories supporting that there are shortcomings in terms of product rotation and waste. Payment to suppliers in 2018 was $ 45,098 and increasing in the following years. Therefore, strategies are established that allow it to be taken into consideration by executives for future decisions at the organizational level.
Distemca S.A. is a company dedicated to the wholesale of meat products including poultry and which currently lacks an effective management system for its operational and financial processes. Given this, this project seeks to design strategies to improve the problems identified in accounts receivable, inventories and accounts payable that have increased during 2018-2020 due to a lack of liquidity, due to the issuance of unsupervised credits. the customer's profile and a weak inventory turnover, among other aspects. Given this, a theoretical-practical study of the importance of strategies and their implication on the behavior of financial statements is carried out, this led to the generation of a methodology focused on describing and analyzing the current situation in the company through the application of an interview to the administrative and operational staff of the entity. When developing an analysis of the financial situation of the last three years, it was found that accounts receivable has increased by 539% until 2019, in 2020 accounts receivable increased by 21% and inventories increased by 152%. In comparison to 2019 the behavior of inventories supporting that there are shortcomings in terms of product rotation and waste. Payment to suppliers in 2018 was $ 45,098 and increasing in the following years. Therefore, strategies are established that allow it to be taken into consideration by executives for future decisions at the organizational level.
Descripción
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Palabras clave
ESTRATEGIAS, GESTIÓN OPERATIVA, GESTIÓN FINANCIERA
Citación
APA