Diagnóstico sectorial de la actividad de venta al por mayor de bebidas alcohólicas del cantón Loja

The study provides a general overview of the companies in the alcoholic beverages wholesale sector. This study allows for a qualitative and quantitative characterization of the sector using different tools, such as establishing indicators that allow analyzing and evaluating the sector's perform...

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Библиографические подробности
Главный автор: Guaillas Medina, Julio Jefferson (author)
Формат: bachelorThesis
Язык:spa
Опубликовано: 2024
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Online-ссылка:https://dspace.unl.edu.ec/jspui/handle/123456789/28960
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Итог:The study provides a general overview of the companies in the alcoholic beverages wholesale sector. This study allows for a qualitative and quantitative characterization of the sector using different tools, such as establishing indicators that allow analyzing and evaluating the sector's performance. The objective of the research is focused on developing a sectoral diagnosis of the alcoholic beverage wholesale sector in order to know the conditions in which the companies in this activity find themselves. In this context, 3 specific objectives were developed that address a series of variables on the business environment, helping to have a better understanding of the particularities of the alcoholic beverage wholesale sector with the objective of clarifying the situation in which these companies find themselves, therefore, financial and non-financial information was obtained by applying a survey to the 23 managers of the companies that operate in this activity. The research found that alcohol wholesalers can evaluate their organizational performance by establishing financial and non-financial indicators; indicators designed from the identification of their key success factors (purchases, sales, inventory management, customer service). Finally, the results allowed concluding that the alcohol sales sector has a good liquidity in the 4 groups in which the companies were divided according to their assets with an average liquidity value of 2.53, acid test 1.60, asset indebtedness 30 %, equity indebtedness 43 %, portfolio turnover 11.62, profitability over assets 20.75 %, profitability over equity 30.75 %. In terms of non-financial indicators, the alcohol sales activity has an average monthly purchase per supplier of 4,660.00, the monthly sales variation averages 31% and a monthly contribution per employee of $ 5,608.33. Likewise, the advertising expenditure to attract new customers averages $ 6.82 and the best-selling product (beer) averages $ 3,640; in general, adequate values are managed and the profitability of these businesses is evident and they are attractive for the company.