Guía para la gestión de los riesgos financieros en las compañías del sector secundario de la Zona 7

The Curricular Integration project titled "Guide for Financial Risk Management in Secondary Sector Companies in Zone 7" was developed with the purpose of informing company administrators about financial risk factors and their legal situation. The companies lack a planning process f...

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Détails bibliographiques
Auteur principal: Montaño Lafebre, Guissella Stefania (author)
Format: bachelorThesis
Langue:spa
Publié: 2023
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Accès en ligne:https://dspace.unl.edu.ec/jspui/handle/123456789/27217
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Résumé:The Curricular Integration project titled "Guide for Financial Risk Management in Secondary Sector Companies in Zone 7" was developed with the purpose of informing company administrators about financial risk factors and their legal situation. The companies lack a planning process for financial risks due to the absence of an adequate procedure to verify potential risks. To fulfill the objectives, information from the project "Determining the factors influencing the dissolution and liquidation of companies by economic sector in Zona 7 during the period 2015-2020" was reviewed. Regarding financial indicators, the liquidity indicator revealed values below the established standards, indicating insufficient cash to cover short-term obligations. The net working capital showed that current liabilities exceeded current assets, indicating more short-term debts than available resources. The debt ratio indicator indicated that companies do not have their own financing, resulting in no available resources to settle these debts. The return on equity (ROE) indicated that several companies were operating at a loss with minimal growth potential. The average return on assets (ROA) showed that companies were operating at a loss, resulting in no profit. The profit margin analysis revealed that companies experienced losses, emphasizing the need for companies to mitigate financial risks and avoid future problems. Based on the analysis of these indicators, a guide for financial risk management was developed to help directors of secondary sector companies in Zona 7 mitigate financial risks and prevent major problems in the future. The guide enables entrepreneurs to assess the financial situation, address these issues, and avoid losing clients, suppliers, or even control over their companies.