Herramientas de gestión financiera para maximizar el proceso productivo de una empresa bananera 2021 – 2022.
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Fecha
2024-02
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El presente trabajo se enfoca en una empresa dedicada al sector bananero la cual se le desarrolla un análisis teórico conforme a los autores con similitud en sus investigaciones, para obtener un resultado favorable se elabora un diseño de investigación mixto cualitativo, cuantitativo, de observación y documental obteniéndose que existe un 70% de riesgo en una ambiente de control, así como, en las actividades de control la empresa presenta un 79% de nivel de riesgo siendo resultados elevados en el análisis de la observación, donde no esta estructurada su organigrama, esta conllevado a que también se vea afectada las cuentas por pagar y no cuenta con una herramienta de gestión financiera. Las autoridades de la empresa toman decisiones marcadas a la intuición y no a la realidad financiera de la empresa y del mercado, en el levantamiento de información se recabo que hay deficiencia en la asignación de funciones, que el organigrama no se encuentra actualizado de manera que se defina las responsabilidades, no hay un calendario o cronograma que permita llevar un control de las cuentas por pagar y por ello se cancela en fechas posteriores provocando multas o intereses a la empresa. Con ello se concluye que la empresa requiere de la aplicación de herramientas financieras y para ello se recomienda la empresa por lo pronto aplique una herramienta financiera (Dashboard) que les ayudaría a tener un control en al ambiente financiero con llevando a tomar decisiones fehacientes que permitan maximizar la productividad de la empresa.
This work focuses on a company dedicated to the banana sector, which develops a theoretical analysis according to the authors with similarity in their research, to obtain a favorable result, a mixed qualitative, quantitative, observational and documentary research design is developed. obtaining that there is a 70% risk in a control environment, as well as, in the control activities the company presents a 79% risk level, with high results in the analysis of the observation, where its organization chart is not structured, this This has led to accounts payable also being affected and does not have a financial management tool. The company authorities make decisions based on intuition and not on the financial reality of the company and the market. In gathering information, it was found that there is a deficiency in the assignment of functions, that the organizational chart is not updated so that responsibilities are defined, there is no calendar or schedule that allows keeping track of accounts payable and therefore it is canceled at later dates causing fines or interest to the company. With this, it is concluded that the company requires the application of financial tools and for this it is recommended that the company initially apply a financial tool (Dashboard) that would help them have control over the financial environment, leading to reliable decisions that allow maximize company productivity.
This work focuses on a company dedicated to the banana sector, which develops a theoretical analysis according to the authors with similarity in their research, to obtain a favorable result, a mixed qualitative, quantitative, observational and documentary research design is developed. obtaining that there is a 70% risk in a control environment, as well as, in the control activities the company presents a 79% risk level, with high results in the analysis of the observation, where its organization chart is not structured, this This has led to accounts payable also being affected and does not have a financial management tool. The company authorities make decisions based on intuition and not on the financial reality of the company and the market. In gathering information, it was found that there is a deficiency in the assignment of functions, that the organizational chart is not updated so that responsibilities are defined, there is no calendar or schedule that allows keeping track of accounts payable and therefore it is canceled at later dates causing fines or interest to the company. With this, it is concluded that the company requires the application of financial tools and for this it is recommended that the company initially apply a financial tool (Dashboard) that would help them have control over the financial environment, leading to reliable decisions that allow maximize company productivity.
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HERRAMIENTAS FINANCIERAS, DASHBOARD, RENTABILIDAD