Gestión financiera de la farmacia “Su Receta”, de la ciudad de Babahoyo en el periodo 2021 – 2022
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Peralta Rivera, Gary Martin | |
| dc.date.accessioned | 2023-11-17T15:42:15Z | |
| dc.date.available | 2023-11-17T15:42:15Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15352 | |
| dc.description | The objective of this case study was to "Evaluate the impact of financial management in the pharmacy "Su Receta", in the city of Babahoyo, in the period 2021 - 2022", for which a type of applied research was used in order to collect accounting information on the pharmacy "Su Receta" in the city of Babahoyo, in addition to a pre-experimental design that allowed the manipulation of the study variable and a comparative analysis between the years 2021 and 2022; The results obtained showed that there was a growth in the values of assets and equity with an absolute value of $9090. 20 and a relative value of 3.7%, even though the inventory decreased in an absolute value of $ 14,024.00 and relative value of -9.3, in addition there is an absolute value of accounts receivable of $ 2,664.20 which represents an increase of 105.8% between one year and another; on the other hand it can also be observed a value for accounts and documents payable which amounts to a difference between the years of $ 13,327.00 dollars thus representing a positive increase on the profitability of the company of 10.9%. For this reason, there is a current liquidity of 0.59 and an acid test of 0.043, which allows the company to manage commercial and operational investment strategies. Concluding that the financial management process is commendable and that there is a need to implement strategies to attract and retain customers, allowing a better competitiveness in the local market. | es_ES |
| dc.description | The objective of this case study was to "Evaluate the impact of financial management in the pharmacy "Su Receta", in the city of Babahoyo, in the period 2021 - 2022", for which a type of applied research was used in order to collect accounting information on the pharmacy "Su Receta" in the city of Babahoyo, in addition to a pre-experimental design that allowed the manipulation of the study variable and a comparative analysis between the years 2021 and 2022; The results obtained showed that there was a growth in the values of assets and equity with an absolute value of $9090. 20 and a relative value of 3.7%, even though the inventory decreased in an absolute value of $ 14,024.00 and relative value of -9.3, in addition there is an absolute value of accounts receivable of $ 2,664.20 which represents an increase of 105.8% between one year and another; on the other hand it can also be observed a value for accounts and documents payable which amounts to a difference between the years of $ 13,327.00 dollars thus representing a positive increase on the profitability of the company of 10.9%. For this reason, there is a current liquidity of 0.59 and an acid test of 0.043, which allows the company to manage commercial and operational investment strategies. Concluding that the financial management process is commendable and that there is a need to implement strategies to attract and retain customers, allowing a better competitiveness in the local market. | es_ES |
| dc.description.abstract | El presente estudio de caso tuvo como objetivo el “Evaluar la incidencia de la gestión financiera en la farmacia “Su Receta”, de la ciudad Babahoyo, en el periodo 2021 – 2022”, para lo cual se empleó un tipo de investigación aplicada con la finalidad de recabar información contable sobre la farmacia “Su Receta” de la ciudad de Babahoyo, además de un diseño pre-experimental que permitió la manipulación de la variable de estudio y un análisis comparativo entre los años 2021 y 2022; Los resultados obtenidos fueron que se pudo comprobar que existió un crecimiento en los valores de activo y patrimonio los mismos que presentan un valor absoluto de $9090.20 y un valor relativo de 3,7%, a pesar que el inventario decreció en un valor absoluto de $-14.024,00 y relativo de -9,3, además de que existe un valor absoluto de cuentas por cobrar de $2.664,20 lo que representa un incremento del 105,8% entre un año y otro; por otra parte también se puede observar un valor por cuentas y documentos por pagar el mismo que asciende a una diferencia entre los años de $13.327,00 dólares representando así un incremento positivo sobre la rentabilidad de la empresa del 10.9%. Razón por lo cual existe una liquidez corriente de 0.59 y una prueba ácida de 0.043, lo que permite a la empresa gestionar estrategias de inversión comercial y operacional. Concluyendo que el proceso de gestión financiera es loable y que existe la necesidad de implementan estrategias para la captación y fidelización de clientes permitiendo una mejor competitividad en el mercado local. | es_ES |
| dc.format.extent | 41 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 | Gestión | es_ES |
| dc.subject | Finanzas | es_ES |
| dc.subject | Control Contable Y Factores Financieros | es_ES |
| dc.subject | Estrategia | es_ES |
| dc.title | Gestión financiera de la farmacia “Su Receta”, de la ciudad de Babahoyo en el periodo 2021 – 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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