dc.contributor.advisor | Campos Rocafuerte, Hugo Federico | |
dc.contributor.author | Macias Peñafiel, Karla Yalile | |
dc.date.accessioned | 2024-09-02T02:48:27Z | |
dc.date.available | 2024-09-02T02:48:27Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17094 | |
dc.description | The evaluation of financial management was essential to optimize the use of available resources, ensuring that funds were allocated efficiently and used effectively to maximize returns and minimize costs. The company's problem lay in financial management, which was characterized by a lack of planning due to the absence of financial department and specialized personnel in the area. Therefore, this Curricular Integration Work focused on evaluating the financial management of the company "Tabacalera La Meca S.A. Tabamesa" in the province of Guayas, the city El Triunfo, to estimate the impact on profitability for the period 2023. A mixed methodological approach was used that combined elements of quantitative and qualitative methods, which allowed for a more complete and in-depth understanding of numerical and contextual aspects. In addition, descriptive and exploratory research was used through research techniques, which contributed to the collection of data through direct observation and interviews. The results of this Curricular Integration Work revealed significant deficiencies in financial management, evidenced by a measurable relationship between financial practices and profitability. The evaluation also highlighted the lack of financial planning and internal controls, attributable to the absence of a financial department. These findings underlined the need to adopt corrective measures, such as the creation of a specialized financial department. | es_ES |
dc.description | The evaluation of financial management was essential to optimize the use of available resources, ensuring that funds were allocated efficiently and used effectively to maximize returns and minimize costs. The company's problem lay in financial management, which was characterized by a lack of planning due to the absence of financial department and specialized personnel in the area. Therefore, this Curricular Integration Work focused on evaluating the financial management of the company "Tabacalera La Meca S.A. Tabamesa" in the province of Guayas, the city El Triunfo, to estimate the impact on profitability for the period 2023. A mixed methodological approach was used that combined elements of quantitative and qualitative methods, which allowed for a more complete and in-depth understanding of numerical and contextual aspects. In addition, descriptive and exploratory research was used through research techniques, which contributed to the collection of data through direct observation and interviews. The results of this Curricular Integration Work revealed significant deficiencies in financial management, evidenced by a measurable relationship between financial practices and profitability. The evaluation also highlighted the lack of financial planning and internal controls, attributable to the absence of a financial department. These findings underlined the need to adopt corrective measures, such as the creation of a specialized financial department. | es_ES |
dc.description.abstract | La evaluación de la gestión financiera resultó esencial para optimizar el uso de los recursos disponibles, asegurando que los fondos se asignaran de manera eficiente y se utilizaran efectivamente para maximizar los rendimientos y minimizar los costos. El problema de la empresa radicó en la gestión financiera, la cual se caracterizó por la falta de planificación debido a la ausencia de un departamento financiero y personal especializado en el área. Por ello, este Trabajo de Integración Curricular se centró en evaluar la gestión financiera de la empresa “Tabacalera La Meca S.A. Tabamesa” de la provincia del Guayas, cantón El Triunfo, para estimar la incidencia en la rentabilidad del periodo 2023. Se empleó un enfoque metodológico mixto que combinó elementos de métodos cuantitativos y cualitativos, lo que permitió obtener una comprensión más completa y profunda de aspectos numéricos y contextuales. Además, se utilizó la investigación descriptiva y exploratoria a través de técnicas de investigación, que contribuyeron en la recolección de datos mediante la observación directa y entrevistas. Los resultados de este Trabajo de Integración Curricular revelaron deficiencias significativas en la gestión financiera, evidenciadas por una relación medible entre las prácticas financieras y la rentabilidad. La evaluación también destacó la falta de planificación financiera y controles internos, atribuibles a la ausencia de un departamento financiero. Estos hallazgos subrayaron la necesidad de adoptar medidas correctivas, como la creación de un departamento financiero especializado. | es_ES |
dc.format.extent | 121 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 Financiera | es_ES |
dc.subject | Rentabilidad | es_ES |
dc.subject | Evaluación Financiera | es_ES |
dc.subject | Recursos Financieros | es_ES |
dc.subject | Empresa Tabacalera | es_ES |
dc.title | Gestión financiera de la Empresa Tabacalera La Meca S.A. Tabamesa de la provincia del Guayas, Cantón El Triunfo y su incidencia en la rentabilidad del periodo 2023. | es_ES |
dc.type | bachelorThesis | es_ES |