Planeaciòn financiera a la empresa Emloja Embotelladora Loja S.A. de la ciudad de Loja periodo 2017-2021 y propuesta de mejoramiento
The present work of Thesis denominated "FINANCIAL PLANNING TO THE COMPANY EMLOJA EMBOTELLADORA LOJA S.A. OF THE SHOP CITY PERIOD 2017-2021 AND PROPOSED IMPROVEMENT "is executed taking into account each of the processes of financial planning, which will help the company to minimize risks, t...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/17900 |
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Add Tag | Summary: | The present work of Thesis denominated "FINANCIAL PLANNING TO THE COMPANY EMLOJA EMBOTELLADORA LOJA S.A. OF THE SHOP CITY PERIOD 2017-2021 AND PROPOSED IMPROVEMENT "is executed taking into account each of the processes of financial planning, which will help the company to minimize risks, take advantage of opportunities and financial resources to improve its profitability and achieve the Maximum financial security in subsequent periods. To fulfill the first specific objective consisting of; To make a financial diagnosis, it was based on the financial statements granted by the company of the year 2014-2015. The vertical analysis determined the financial structure of the company, and the horizontal analysis was applied to determine its variations of the accounts grouped by item and group where a change of the net profit obtained in 2015 of 11.094.52 was verified. A ratio of 9.90 times greater than in 2014. Subsequently the financial ratios were applied to measure the liquidity, Indebtedness, activity and profitability of the company. The second specific objective was to elaborate the forecasts of purchases, sales to know the acquisition needs, the costs and the utility that can be obtained through the sales, with that a cash budget was realized, the same that was fulfilled through Of the percentage increase method, where sales from the previous period serve as a basis to determine the variations and percentages from one year to the next, thus generating a basis for the preparation of the respective sales forecast for the period 2017-2021. The forecast of purchases and of the costs of production for being an industrial company. Subsequently, the cash inflow and outflow programs that were determined based on the percentage increase method projected in the forecasts were presented. These programs served to elaborate the cash budget where it is reflected that the company will not have deficit, showing sufficient liquidity. In order to fulfill the third specific objective it was; To prepare the Proforma Financial Statements to determine the financial resources needs in advance, was made based on the prognoses and programs of inflows and outflows of cash, reaching a profit in the projected 5 years, and for the balance sheet was used the method Of the trial. Finally, the improvement proposal was made based on the results obtained from the Diagnosis and Financial Planning. After having made the diagnosis and financial planning, the most relevant conclusions and recommendations of all the work are described where the company at the end of the economic period 2015 presents a financial situation not very satisfactory, since in its current assets there is an excessive value in the Bank accounts with a value of 50. 242,62. This value would be more profitable making any type of investment is why it is recommended to establish policies of liquidity management with the purpose of not keeping money idle and the company increase each day more its value. |
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