Modelo dinámico computarizado de Análisis Financiero aplicable a la Empresa Familiar “Previsión Exequial La Esperanza CIA. Ltda.”
Tesis
Materias > Ingeniería
Universidad Internacional Iberoamericana México > Docencia > Trabajos finales de Máster
Universidad Internacional Iberoamericana Puerto Rico > Docencia > Trabajos finales de Máster
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El trabajo investigativo denominado “Modelo dinámico de Análisis Financiero aplicable a la empresa familiar Previsión La Esperanza CIA. Ltda.”, se lo realizó con la finalidad de dar cumplimiento al objetivo general que es Desarrollar un modelo dinámico computarizado de análisis financiero aplicable a la empresa familiar Previsión Exequial La Esperanza CIA. Ltda. con el fin de optimizar su gestión administrativa y financiera.Para el desarrollo de este trabajo, se utilizó el diseño de investigación descriptivo de tipo no experimental, con un enfoque de metodología mixta cualitativa y cuantitativa, con corte transversal dado que el análisis financiero aplicado es de un periodo especifico, se analizó los estados financieros del periodo agosto 2020 – agosto 2021.La investigación incluye el análisis situacional y estratégico de la empresa que indicó carencia de análisis financiero por falta de herramientas financieras, el poco interés y falta de personal para este trabajo. Derivado de ello, se efectuó un modelo dinámico de análisis financiero en hojas de cálculo, que cuenta con las opciones de data, análisis vertical y horizontal, estructura financiera, indicadores financieros y limites de gestión de riesgos basados en indicadores financieros. Este modelo es de fácil manejo y al ingresar los datos de los estados financieros en la opción denominada data, efectúa automáticamente el proceso de cálculo y la obtención de resultados de los diferentes análisis e indicadores financieros, para su posterior estudio y toma de decisiones.Entre los resultados y conclusiones más sobresalientes se pueden mencionar que el análisis vertical muestra una estructura financiera estable, determinando que los activos están compuestos en su mayor parte por propiedad, planta y equipo en 69.38% para agosto 2021 y 60.15% en agosto 2021; mismos que son financiados por los pasivos no corrientes. En su estructura económica se puede observar que los ingresos cubren eficientemente los gastos incurridos para la actividad operacional. Las variaciones más representativas señaladas en el análisis horizontal de agosto 2021 respecto agosto 2020 es la disminución del activo corriente con un 16.53%, el aumento del activo no corriente con el 10.26% y el incremento del pasivo no corriente. Los resultados, muestran un incremento satisfactorio de un periodo a otro con un incremento del 263,64%.Los indicadores financieros exhiben índices de liquidez estables, niveles solvencia elevados pero controlados dados por la propia actividad de la empresa y políticas internas, indicadores de actividad susceptibles a mejoras a través de revisión y reestructuración de políticas de cobros y pagos, ratios de rentabilidad con resultados favorables.Finalmente, se implementó alertas de riesgos basados en los indicadores financieros que tienen por objeto emitir alertas de riesgo bajo, medio y alto con escalas de colores por cada alerta, en base a los resultados obtenidos y los límites establecidos previamente por el analista financiero o directivos de la empresa.
metadata
España Medina, Ivannova Michelle
mail
eivannova@gmail.com
(2022)
Modelo dinámico computarizado de Análisis Financiero aplicable a la Empresa Familiar “Previsión Exequial La Esperanza CIA. Ltda.”.
Masters thesis, SIN ESPECIFICAR.
Resumen
El trabajo investigativo denominado “Modelo dinámico de Análisis Financiero aplicable a la empresa familiar Previsión La Esperanza CIA. Ltda.”, se lo realizó con la finalidad de dar cumplimiento al objetivo general que es Desarrollar un modelo dinámico computarizado de análisis financiero aplicable a la empresa familiar Previsión Exequial La Esperanza CIA. Ltda. con el fin de optimizar su gestión administrativa y financiera.Para el desarrollo de este trabajo, se utilizó el diseño de investigación descriptivo de tipo no experimental, con un enfoque de metodología mixta cualitativa y cuantitativa, con corte transversal dado que el análisis financiero aplicado es de un periodo especifico, se analizó los estados financieros del periodo agosto 2020 – agosto 2021.La investigación incluye el análisis situacional y estratégico de la empresa que indicó carencia de análisis financiero por falta de herramientas financieras, el poco interés y falta de personal para este trabajo. Derivado de ello, se efectuó un modelo dinámico de análisis financiero en hojas de cálculo, que cuenta con las opciones de data, análisis vertical y horizontal, estructura financiera, indicadores financieros y limites de gestión de riesgos basados en indicadores financieros. Este modelo es de fácil manejo y al ingresar los datos de los estados financieros en la opción denominada data, efectúa automáticamente el proceso de cálculo y la obtención de resultados de los diferentes análisis e indicadores financieros, para su posterior estudio y toma de decisiones.Entre los resultados y conclusiones más sobresalientes se pueden mencionar que el análisis vertical muestra una estructura financiera estable, determinando que los activos están compuestos en su mayor parte por propiedad, planta y equipo en 69.38% para agosto 2021 y 60.15% en agosto 2021; mismos que son financiados por los pasivos no corrientes. En su estructura económica se puede observar que los ingresos cubren eficientemente los gastos incurridos para la actividad operacional. Las variaciones más representativas señaladas en el análisis horizontal de agosto 2021 respecto agosto 2020 es la disminución del activo corriente con un 16.53%, el aumento del activo no corriente con el 10.26% y el incremento del pasivo no corriente. Los resultados, muestran un incremento satisfactorio de un periodo a otro con un incremento del 263,64%.Los indicadores financieros exhiben índices de liquidez estables, niveles solvencia elevados pero controlados dados por la propia actividad de la empresa y políticas internas, indicadores de actividad susceptibles a mejoras a través de revisión y reestructuración de políticas de cobros y pagos, ratios de rentabilidad con resultados favorables.Finalmente, se implementó alertas de riesgos basados en los indicadores financieros que tienen por objeto emitir alertas de riesgo bajo, medio y alto con escalas de colores por cada alerta, en base a los resultados obtenidos y los límites establecidos previamente por el analista financiero o directivos de la empresa.
| Tipo de Documento: | Tesis (Masters) |
|---|---|
| Palabras Clave: | Análisis financiero, Modelo dinámico, Análisis vertical, Análisis horizontal, Indicadores financieros |
| Clasificación temática: | Materias > Ingeniería |
| Divisiones: | Universidad Internacional Iberoamericana México > Docencia > Trabajos finales de Máster Universidad Internacional Iberoamericana Puerto Rico > Docencia > Trabajos finales de Máster |
| Depositado: | 13 Dic 2023 23:30 |
| Ultima Modificación: | 13 Dic 2023 23:30 |
| URI: | https://repositorio.unib.org/id/eprint/2424 |
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