dc.contributor.advisor | Vela Riera, Pablo Alberto | |
dc.contributor.author | Velásquez Gutiérrez, Silvia Patricia | |
dc.date.accessioned | 2024-09-23T19:49:55Z | |
dc.date.available | 2024-09-23T19:49:55Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17278 | |
dc.description | The case study focuses on Arrocera Marianela de Fátima, a family-owned rice mill located in the Samborondón canton, which has faced financial difficulties during the 2021-2022 period due to falling rice prices. This price decrease has affected the company's operational income, complicating the fulfillment of its financial obligations and resulting in the reduction of personnel and the inability to invest in new technology. The research aims to analyze the operational income of the rice mill, identify the causes of the income decrease, and propose solutions to improve the company's financial situation. The methodology used included data collection through interviews with the owner, financial statement analysis, and the use of financial ratios to assess economic variation. The results showed fluctuations in income, with a significant reduction in 2022 compared to 2021. Additionally, it was identified that the company was not properly recording transactions in its cash flow, which contributed to the financial problems. Several strategies were proposed to improve the profitability of Arrocera Marianela de Fátima. Among them, optimizing production costs by reducing unnecessary expenses and implementing more efficient practices were highlighted. Additionally, exploring new markets to diversify sources of income and reduce dependence on the local market was recommended. | es_ES |
dc.description | The case study focuses on Arrocera Marianela de Fátima, a family-owned rice mill located in the Samborondón canton, which has faced financial difficulties during the 2021-2022 period due to falling rice prices. This price decrease has affected the company's operational income, complicating the fulfillment of its financial obligations and resulting in the reduction of personnel and the inability to invest in new technology. The research aims to analyze the operational income of the rice mill, identify the causes of the income decrease, and propose solutions to improve the company's financial situation. The methodology used included data collection through interviews with the owner, financial statement analysis, and the use of financial ratios to assess economic variation. The results showed fluctuations in income, with a significant reduction in 2022 compared to 2021. Additionally, it was identified that the company was not properly recording transactions in its cash flow, which contributed to the financial problems. Several strategies were proposed to improve the profitability of Arrocera Marianela de Fátima. Among them, optimizing production costs by reducing unnecessary expenses and implementing more efficient practices were highlighted. Additionally, exploring new markets to diversify sources of income and reduce dependence on the local market was recommended. | es_ES |
dc.description.abstract | El estudio de caso se centra en la Arrocera Marianela de Fátima, una empresa familiar ubicada en el cantón Samborondón, que ha enfrentado dificultades financieras durante el periodo 2021-2022 debido a la caída de los precios del arroz. Este descenso en los precios ha afectado los ingresos operacionales de la empresa, complicando el cumplimiento de sus obligaciones financieras y resultando en la reducción de personal y la incapacidad de invertir en nueva tecnología. La investigación tiene como objetivo analizar los ingresos operacionales de la arrocera, identificar las causas de la disminución de los ingresos y proponer soluciones para mejorar la situación financiera de la empresa. La metodología utilizada incluyó la recolección de datos a través de entrevistas con la propietaria, el análisis de estados financieros, y el uso de ratios financieros para evaluar la variación económica. Los resultados mostraron fluctuaciones en los ingresos, con una notable reducción del 2022 en comparación con 2021. Además, se identificó que la empresa no registraba adecuadamente las transacciones en su flujo de caja, lo que contribuyó a los problemas financieros. Se propusieron diversas estrategias para mejorar la rentabilidad de la Arrocera Marianela de Fátima. Entre ellas, se destaca la optimización de los costos de producción mediante la reducción de gastos innecesarios y la implementación de prácticas más eficientes. Además, se recomendó explorar nuevos mercados para diversificar las fuentes de ingresos y disminuir la dependencia del mercado local. | es_ES |
dc.format.extent | 39 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 | Ingresos operacionales | es_ES |
dc.subject | Ratios financieros | es_ES |
dc.subject | Rentabilidad | es_ES |
dc.subject | Variación | es_ES |
dc.subject | Utilidad | es_ES |
dc.subject.other | Contabilidad y Auditoría | es_ES |
dc.title | Ingresos operacionales de la arrocera Marianela de Fátima del cantón Samborondón en el periodo 2021-2022. | es_ES |
dc.type | bachelorThesis | es_ES |