Planificación financiera en el Comercial Godoy, período 2013-2014

ABSTRACT The thesis entitled it conducted to meet the overall objective is proposed : "Make a Financial Planning in COMMERCIAL Godoy during the period 2013 - 2014", for which they should develop the following specific objectives : The first specific objective is: "To determine the economic and financial position of the company through the vertical analysis and financial indicators such as liquidity , activity, debt and profitability period 2012 , as a starting point for Financial Planning proposal " which consisted primarily to perform application of financial indicators in the period 2012 to reach the corresponding recommendations. The second specific objective is: "To develop a forecast of purchases and sales to establish the program inputs and outputs to develop the monetary cash budget " , proceed to the implementation of the Financial Planning , initiating revenue forecast from the same yielded a value of $ 907,159.10 and $ 1,089,018.77 for 2013 and 2014 respectively and expenses represent $ 912,199.17 and $ 1,049,435.31 for 2013 and 2014 , where the forecast method was used percent indispensable for the preparation of the cash budget. The third specific objective is: "Prepare Pro Forma Balance, capable of displaying future financial results and thus take timely corrective measures and subsequent structuring of the cash budget and statement of financial position and results of 2013 and 2014”, where is obtained by 2013 a gain of $ 55,528.61 and 2014 the value of $ 96,136.09 . The determination of the equilibrium point of the financial projections for the periods 2013 and 2014 it made the first classification of fixed and variable own operational activity costs, and establish the neutral point between the sales ratio has a value of $ 299,911.36 and $ 277,954.14 for the years 2013 and 2014 respectively, and the installed production capacity, with a percentage of 33.07 % for 2013 and 25.52 % for 2014. The methodology used for the implementation of financial planning model short-term commercial Godoy, consisted of the proper use of various methods , such as Deductive allowed access aa conceptual theories used in the theoretical and practical application ; Inductive the definition after the execution of financial analysis and application of indicators , Analytical study on the internal and external business factors; Synthetic is the presentation of processed elements and writing of research information; Description based on financial performance, and the mathematical method was employed in executing mathematical calculations with regard to accuracy , design and implementation of procedures . At the end of the respective conclusions and recommendations of the thesis, as a result of the implementation of the Financial Planning short term, always seeking corporate welfare, by improving their competitiveness and financial performance are presented.

• Hovedforfatter: Macas Espinoza, Stalin Patricio (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2016
• Fag: PLANIFICACIÓN FINANCIERA; CONTABILIDAD Y AUDITORIA; COMERCIAL GODOY; POSICION ECONOMICA
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/12821