Análisis del ciclo operativo de las empresas SAS del CIIU C.1050 de elaboración de lácteos radicadas en el dm de Quito y su influencia en las necesidades operativas de fondos (NOF, periodo 2021-2023)
This article analyzes the Operational Cycle (CO) and Operational Fund Needs (NOF) of the companies Alpina, El Ordeño, and Pasteurizadora Quito during the 2021-2023 period, using data from the Superintendence of Companies, Securities, and Insurance. Alpina and El Ordeño demonstrated more efficient ma...
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| Үндсэн зохиолч: | |
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| Формат: | bachelorThesis |
| Хэл сонгох: | spa |
| Хэвлэсэн: |
2025
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| Нөхцлүүд: | |
| Онлайн хандалт: | http://dspace.ups.edu.ec/handle/123456789/30528 |
| Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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Шошго нэмэх | Тойм: | This article analyzes the Operational Cycle (CO) and Operational Fund Needs (NOF) of the companies Alpina, El Ordeño, and Pasteurizadora Quito during the 2021-2023 period, using data from the Superintendence of Companies, Securities, and Insurance. Alpina and El Ordeño demonstrated more efficient management compared to Pasteurizadora Quito, which lacks data for 2021 and 2022, making a comprehensive evaluation difficult. Alpina stands out for its lower average CO and adequate control of its inventories and accounts receivable, while El Ordeño shows stability in its NOF. In contrast, Pasteurizadora Quito reports an operational cycle of 5,692 days in 2023, this reflects a process in which the recovery of the disbursed capital in excessively prolonged, indicating challenges in operational and financial management. The study highlights the importance of reliable data availability for financial analysis, as well as the need to optimize processes to improve sustainability and competitiveness in Quito's dairy sector. |
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