Evaluación de la liquidez en la Compañía Grancacao-Export S.A. durante los períodos 2021 – 2022 de la ciudad de Ventanas

In this case study focused on Grancacao-Export S.A., the evolution of business liquidity was explored during the years 2021 and 2022. The results revealed a significant decrease in liquidity in the last year, marking a critical trend. The current ratio, acid test and cash ratio decreased, signaling an imbalance in the ratio between current assets and liabilities. Interviews with financial executives highlighted internal challenges, such as rapid expansion and the need for additional working capital, and external factors, such as economic conditions, that influenced liquidity. As a recommendation, Grancacao-Export S.A. is urged to to review their expansion policies and consider sustainable financing sources. Liquidity optimization should focus on agile and proactive strategies, such as inventory and accounts receivable management. Additionally, it is suggested to establish a financial committee and constantly monitor interest rates and economic conditions. This study highlights the critical importance of careful and adaptive financial management. Liquidity is essential for financial and operational stability, and its maintenance is essential in a constantly changing business environment. Grancacao-Export S.A. It must embrace flexible financial strategies and be prepared to adjust them according to changing market conditions to ensure their long-term sustainability

• المؤلف الرئيسي: Montaño Roldan, Mayra Maribel (author)
• التنسيق: bachelorThesis
• منشور في: 2023
• الموضوعات: Liquidez empresarial; Gestión financiera; Análisis de ratios; Estrategias de liquidez; Continuidad operativa
• الوصول للمادة أونلاين: http://dspace.utb.edu.ec/handle/49000/15340