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Gestión presupuestaria en el Gad municipal del cantón Baba durante el periodo 2021-2022.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Salvatierra Morales, Genesis Elizabeth | |
| dc.date.accessioned | 2023-11-17T17:51:57Z | |
| dc.date.available | 2023-11-17T17:51:57Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15367 | |
| dc.description | The case study on financial management in the company SWEET & CHOCOLATE S. was carried out because the company omits the development of evaluation and monitoring activities on the behavior of the main financial indicators; For this reason, the research objective was proposed: Evaluate the financial management of the company SWEET & CHOCOLATE S.A SWEETCHOCO in the city of Ventanas. The methodology used for the case study is made up of a mixed approach, because an interview and documentary analysis were used as investigative techniques; supported with interview questionnaire instruments and financial ratios; The latter made it possible to carry out a financial analysis of the company to find out how it is doing. The results of the research denote that the company's current liquidity is at optimal levels, despite the fact that in the 2022 period it experienced a negative variation with respect to the immediately previous period, while the level of debt exceeds the standard average of the company. industry and that the net profit is not entirely attractive, since sales costs are high. Therefore, it is concluded that the development of financial analysis plays a fundamental role in business success and sustainability, since the correct administration of financial resources helps to make informed decisions about the behavior of expense items, level of debt, liquidity, among other indicators. | es_ES |
| dc.description | The case study on financial management in the company SWEET & CHOCOLATE S. was carried out because the company omits the development of evaluation and monitoring activities on the behavior of the main financial indicators; For this reason, the research objective was proposed: Evaluate the financial management of the company SWEET & CHOCOLATE S.A SWEETCHOCO in the city of Ventanas. The methodology used for the case study is made up of a mixed approach, because an interview and documentary analysis were used as investigative techniques; supported with interview questionnaire instruments and financial ratios; The latter made it possible to carry out a financial analysis of the company to find out how it is doing. The results of the research denote that the company's current liquidity is at optimal levels, despite the fact that in the 2022 period it experienced a negative variation with respect to the immediately previous period, while the level of debt exceeds the standard average of the company. industry and that the net profit is not entirely attractive, since sales costs are high. Therefore, it is concluded that the development of financial analysis plays a fundamental role in business success and sustainability, since the correct administration of financial resources helps to make informed decisions about the behavior of expense items, level of debt, liquidity, among other indicators. | es_ES |
| dc.description.abstract | El estudio de caso sobre la gestión financiera en la empresa SWEET & CHOCOLATE S. se efectuó en virtud de que la empresa omite el desarrollo de actividades de evaluación y seguimiento sobre el comportamiento de los principales indicadores financieros; motivo por el cual, se planteó como objetivo de investigación: Evaluar la gestión financiera de la empresa SWEET & CHOCOLATE S.A SWEETCHOCO de la ciudad de Ventanas. La metodología empleada para el estudio de caso está conformada con un enfoque mixto, debido a que se utilizaron una entrevista y análisis documental como técnicas investigativas; apoyadas con los instrumentos cuestionario de entrevista y razones financieras; estas últimas permitieron efectuar un análisis financiero de la empresa para conocer cómo se encuentra. Los resultados de la investigación denotan que la liquidez corriente de la empresa se encuentra en niveles óptimos, a pesar que en el periodo 2022 experimentó una variación negativa con respecto al periodo inmediato anterior, mientras que el nivel de endeudamiento supera con el promedio estándar de la industria y que el beneficio neto no es del todo atractivo, puesto que los costos de ventas son elevados. Por lo tanto, se concluye que el desarrollo de análisis financieros posee un rol fundamental en el éxito y sostenibilidad empresarial, puesto que la administración correcta de los recursos financieros ayuda a la toma de decisiones informadas sobre el comportamiento de los rubros de gastos, nivel de endeudamiento, liquidez, entre otros indicadores. | es_ES |
| dc.format.extent | 54 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Finanzas | es_ES |
| dc.subject | Gestión Financiera | es_ES |
| dc.subject | Ratios Financieros | es_ES |
| dc.subject | Control | es_ES |
| dc.title | Gestión presupuestaria en el Gad municipal del cantón Baba durante el periodo 2021-2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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