Cumplimiento a la ejecución presupuestaria de la compañía Farmadescuento S.A. del cantón Vinces y su impacto a los estados financieros
| dc.contributor.advisor | Nagua Bazan, Leonardo | |
| dc.contributor.author | Muñoz Teran, Lendhy Patricia | |
| dc.date.accessioned | 2021-11-26T15:59:40Z | |
| dc.date.available | 2021-11-26T15:59:40Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10789 | |
| dc.description | The company Farmadescuento S.A, is located in the city of Vinces, its commercial activity is the retail sale of pharmaceutical products through the blue cross pharmacies. This was founded on June 19, 2008. This is a job source for 277 to 2019. Within Farmadiscount the budget is made every year, and it is periodically reviewed in order to know and be able to measure its compliance; The executive manager is made known as well as the departmental heads so that in this way they can take it as a starting point for decision-making during the fiscal year. Farmadescuento S.A proposes goals of fulfillment in sales, commercial expenses (salaries, advertising, advertising, premiums, insurance), supplies, these are projections that at the end of the period determines whether or not the planned was fulfilled, in order to anticipate income and expenses involved in managing the business line. In review, it was mentioned the growth that Farmadescuento S.A has had in the period of 2019-2020 with 13.88%. its net margin increased 0.53% by 2020. In addition, by area, responsibilities, sales budgets, production, purchases, investments and expenses are realistically established, which can be achieved but simultaneously require significant effort from the areas involved. This implication of financial planning is a useful efficient and effective tool, providing a sustainable and sustainable development over time. Through planning we can validate the information within a set period in relation to financial statements versus budget planning. In conclusion, in terms of matter, for each department the estimate for part of the budget area must be linked to what is projected by each department in case of any modification, inform, as well as it is possible to determine new strategies or redirect objectives to more viable paths. An important point to highlight is that the budget is a very important tool since Farmadescuento S.A, is a company in the process of expansion with the monopolizing of the market at the national level. | es_ES |
| dc.description | The company Farmadescuento S.A, is located in the city of Vinces, its commercial activity is the retail sale of pharmaceutical products through the blue cross pharmacies. This was founded on June 19, 2008. This is a job source for 277 to 2019. Within Farmadiscount the budget is made every year, and it is periodically reviewed in order to know and be able to measure its compliance; The executive manager is made known as well as the departmental heads so that in this way they can take it as a starting point for decision-making during the fiscal year. Farmadescuento S.A proposes goals of fulfillment in sales, commercial expenses (salaries, advertising, advertising, premiums, insurance), supplies, these are projections that at the end of the period determines whether or not the planned was fulfilled, in order to anticipate income and expenses involved in managing the business line. In review, it was mentioned the growth that Farmadescuento S.A has had in the period of 2019-2020 with 13.88%. its net margin increased 0.53% by 2020. In addition, by area, responsibilities, sales budgets, production, purchases, investments and expenses are realistically established, which can be achieved but simultaneously require significant effort from the areas involved. This implication of financial planning is a useful efficient and effective tool, providing a sustainable and sustainable development over time. Through planning we can validate the information within a set period in relation to financial statements versus budget planning. In conclusion, in terms of matter, for each department the estimate for part of the budget area must be linked to what is projected by each department in case of any modification, inform, as well as it is possible to determine new strategies or redirect objectives to more viable paths. An important point to highlight is that the budget is a very important tool since Farmadescuento S.A, is a company in the process of expansion with the monopolizing of the market at the national level. | es_ES |
| dc.description.abstract | La compañía Farmadescuento S.A, se encuentra ubicada en la ciudad de Vinces, su actividad comercial es la venta de productos farmacéuticos al por menor a través de las farmacias cruz azul. Esta fue fundada en junio 19 de 2008. Esta es una fuente de trabajo para 277 al 2019. Dentro de Farmadescuento se realiza el presupuesto cada año, y este es revisado periódicamente para poder conocer y ser medido el cumplimiento del mismo; se hace conocer al gerente ejecutivo como a los jefes departamentales para que de esta manera puedan tomarlo como punto de partida para la toma de decisiones durante el año fiscal. Farmadescuento S.A se propone metas de cumplimiento en ventas, gastos comerciales (sueldos, publicidad, propaganda, primas, seguros), suministros, estas son proyecciones que al final del periodo determina si se cumplió o no lo planificado, con el fin de prever los ingresos y gastos que conlleva la gestión del giro de negocio. En reseña, se mencionó el crecimiento que ha tenido Farmadescuento en el lapso del 2019-2020 con un 13.88%. su margen neto aumento 0.53% al 2020. Además, por área se establece las responsabilidades, presupuestos de ventas, producción, compras inversiones y gastos de manera realista, que se puedan alcanzar pero que simultáneamente exijan el esfuerzo significativo a las áreas implicadas. Esta implicación de la planificación financiera es una herramienta útil eficiente y eficaz, brindando un desarrollo sostenible y sustentable en el tiempo. Mediante la planificación podemos validar la información dentro de un periodo establecido con relación a los estados financieros versus la planificación presupuestaria. En conclusión, ya en materia, por cada departamento lo estimado por parte de área de presupuesto debe estar ligado a lo proyectado por cada departamento en caso de existir alguna modificación informar, así como se permite determinar nuevas estrategias o redireccionar objetivos a caminos más viables. Un punto importante para destacar es que el presupuesto es una herramienta de suma importancia ya que Farmadescuento S.A, es una empresa en vías de expansión con el acaparamiento del mercado a nivel nacional. | es_ES |
| dc.format.extent | 28 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Utilidad bruta | es_ES |
| dc.subject | Rentabilidad operativa | es_ES |
| dc.subject | Amortización acelerada | es_ES |
| dc.subject | Resultados operativo | es_ES |
| dc.title | Cumplimiento a la ejecución presupuestaria de la compañía Farmadescuento S.A. del cantón Vinces y su impacto a los estados financieros | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador