Gestión Financiera

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    El vínculo entre las fuentes de financiamiento y los indicadores de gestión financiera de las MIPYMES del sector de elaboración de productos alimenticios en la provincia de Tungurahua
    (2020-01) Paucar Bombón, Nelson Ricardo; DT - Vayas López, Álvaro Hernán
    El financiamiento constituye un elemento vital para incrementar el desarrollo económico y social de una empresa. Por ello, el presente trabajo pretende determinar “El vínculo entre las fuentes de financiamiento y los indicadores de gestión financiera de las MIPYMES del sector de elaboración de productos alimenticios en la provincia de Tungurahua”, en el periodo 2015-2018. La metodología es de tipo descriptivo puesto que en primer lugar, se examinó la composición de las fuentes de financiación a través de indicadores de endeudamiento a corto y largo plazo; y posteriormente, se analizó el desempeño financiero desde el punto de vista de la rentabilidad económica, productividad, solvencia y eficiencia. Por otro lado, la investigación correlacional fue necesaria para relacionar las fuentes de financiamiento con la gestión financiera a través de una correlación de Pearson. Los resultados indican que la solvencia tiene una relación negativa con el endeudamiento, mientras que, con el apalancamiento es positiva; por otro lado, la liquidez esta correlacionada positivamente con el endeudamiento, en tanto, que con el apalancamiento tiene una relación positiva débil; los indicadores de rotación y productividad tienen una relación positiva con el financiamiento; y finalmente, la rentabilidad esta correlacionada positivamente con el endeudamiento a excepción del ROE.
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    El modelo de gestión financiera y el proceso para la toma de decisiones de la empresa CALZALONA S.A. de la ciudad de Ambato en el año 2015
    (2016-10) Palomo Urrutia, Estefanía Alejandra; DT - Bedoya Jara, Mayra Patricia
    The company under study is predominantly engaged in the manufacture of parts for footwear and arises from the need for Plasticaucho Industrial S.A. to have a company to work with production processes canvas shoe. The absence of a model of financial management in the company has caused inconsistent financial information, because there is no financial diagnosis able to determine the root of the problem, bringing the effect of improper decisions that consequently resulting in economic losses. This problem has restricted the ability of the company to increase production, improve financial performance and provide reliable management for making decisions. The main objective of this research project is to design a financial management model that influences largely in making decisions, this is to develop strategies that respond to the concerns and needs tracing a path for the proper management and all financial management of the company CALZALONA S.A., in order to identify gaps and provide appropriate solutions for the process of decision making.
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    La planificación financiera y la rentabilidad de la empresa PLASTICAUCHO Industrial.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Gestión Financiera., 2015-02) Ayala Pacheco, Andrés Eduardo; DT - Salazar Mejia, Cesar Augusto
    Today organizations worldwide plans determine short-, medium and long term, one of them is to be competitive, improving production processes, reducing costs, optimizing resources and identifying growth opportunities. The increased of demand for the products and the requirements of the characteristics thereof by consumers to businesses requires that they determine continuous improvement processes and generating new alternatives when offering their products, this added to organizations must make investments and expand its business lines, production facilities, operational infrastructure, administrative. From there part the need to conduct a study on the influence of Financial Planning in Profitability of the company PLASTICAUCHO SA Currently the financial planning process has as main objective to develop and grow within the company to assess prior periods and make proper projection for the following. The methodology with mixed approach: quantitative and qualitative possible to verify, through an analysis of numerical data and use of statistics, the hypothesis; the use of research techniques: survey, interview and observation data in the enterprise system (SAP). Conclusions and recommendations were established, and within these the development of a design pattern Financial Planning to optimize physical and financial resources that can support profitability, this will allow the company to continue offering their products on the market and maintained as leader in production and sales in the sector.
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    La gestión financiera y la toma de decisiones en la Estación de Servicios “Virgen de la Elevación” de la parroquia Santa Rosa
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera, 2015-01) Castro Castro, Gabriela Nataly; DT - Pilco Chiluiza, Wilma Yolanda
    This research work concerns the study of financial management and its relationship to the decision-making of the "Virgin of the Elevation" Service Station as a fundamental principle of corporate governance whose purpose lies in safeguarding the financial resources of the company. Based on the results it was determined that the problem of the company lies in the inadequate financial management as administrative activities are carried out traditionally by their own experience or instinct rather than technical knowledge to perform financial statement analysis accounting of the company as they represent an efficient method for decision -making. Based on this study, the design and implementation of a financial guide for Service Station “Virgin de la lift" with the aim of improving the financial management of the company was raised ; since, this guide will facilitate the analysis and interpretation of financial statements that constitute a fundamental basis for making business decisions. The importance of this research focuses on the company knows the benefits to implementing this financial guidance and proper management, with the aim of improving financial management for decision making.