Análisis de los indices financieros y su incidencia en la toma de decisiones CEMPAZ S.A.
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2016-09-09
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El entorno competitivo del mercado de computadoras y equipos periféricos plantea la necesidad de realizar diagnósticos y análisis financieros a las empresas, proporcionándoles información para una administración financiera eficiente. Para propósito de estudio se tomó como referencia la empresa CEMPAZ S.A., el problema que tiene la empresa surge por la deficiencia de liquidez para sus operaciones debido a que su índice de capital de trabajo no permite cubrir sus obligaciones corrientes, a pesar de tener grandes clientes. Basándonos en lo antes mencionado, mi proyecto de investigación tiene como objetivo general realizar el estudio y aplicación de herramientas de análisis financieros que ayude a mejorar su gestión y para la obtención de una correcta evaluación al momento de la toma de decisiones que beneficien al sector comunitario correspondiente a la ciudad de Guayaquil. La metodología que se aplicará en este proyecto es la investigación científica Contiene el marco metodológico donde se emplea el enfoque cuali-cuantitavivo para la respectiva tabulación y verificación con la Chi cuadrada donde se aceptó la hipótesis alternativa (la inexistente herramienta de análisis financieros sí incide en la toma de decisiones.) Luego se utiliza el método matemático para utilizar las herramientas como las razones financieras, Dupont, y analizar cada uno de los índices y localizar el área donde la empresa tenga problemas para poder tomar acciones correctivas y elaborar una eficiente toma de decisiones.
The competitive market environment of computers and peripheral equipment raises the need for financial analysis and diagnostics businesses, providing information for efficient financial management. For purposes of the study it was taken as reference the company CEMPAZ SA, the problem with the company arises from the deficiency of liquidity for its operations because its rate of working capital insufficient to cover its current obligations, despite having large customers . Based on the above, my research project's general objective is the study and application of tools of financial analysis to help improve their management and to obtain an accurate assessment when making decisions that benefit the community sector corresponding to the city of Guayaquil. he methodology applied in this project is scientific research contains the methodological framework where the quali-cuantitavive approach to the respective tabulation and verification Chi square where the alternative hypothesis is accepted is used (the nonexistent tool of financial analysis if it affects decision making.) Then the mathematical method to use tools such as financial reasons, Dupont, and analyze each of the indexes and locate the area where the company has problems to take corrective action and to develop an efficient decision decisions.
The competitive market environment of computers and peripheral equipment raises the need for financial analysis and diagnostics businesses, providing information for efficient financial management. For purposes of the study it was taken as reference the company CEMPAZ SA, the problem with the company arises from the deficiency of liquidity for its operations because its rate of working capital insufficient to cover its current obligations, despite having large customers . Based on the above, my research project's general objective is the study and application of tools of financial analysis to help improve their management and to obtain an accurate assessment when making decisions that benefit the community sector corresponding to the city of Guayaquil. he methodology applied in this project is scientific research contains the methodological framework where the quali-cuantitavive approach to the respective tabulation and verification Chi square where the alternative hypothesis is accepted is used (the nonexistent tool of financial analysis if it affects decision making.) Then the mathematical method to use tools such as financial reasons, Dupont, and analyze each of the indexes and locate the area where the company has problems to take corrective action and to develop an efficient decision decisions.
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ESTADOS FINANCIEROS, RAZONES FINANCIERAS, RIESGO