Situación financiera en base al apalancamiento operativo, financiero y total de una empresa camaronera.

Abstract

The purpose of this research is to analyze the financial situation of the shrimp sector, due to the fact that it has shortcomings in the adequate result of the management of costs and expenses to determine the operational and financial leverage, carrying out the study of the statements of integral results that the company to help us make future decisions; On the other hand, the company is dedicated to the commercialization of the bio-acuatic product such as shrimp, one of the products with the largest competitors in the market. When the commercialization of the shrimp was presented and knowing that it has many competitors, it was necessary to know the financing and the operation with which the company has, for this we apply the qualitative-quantitative method to know through the application of the leverage formula, if the company within its operations it is recovering what is necessary to continue functioning, in addition it also needs to know that it has the necessary resources to cover its financing acquired by financial institutions. The result obtained in the investigation was analyzed that the company if it is obtaining a percentage more than 1 for the recovery of the costs that are implemented in the commercialization of the product, on the other hand to cover its obligations of accounts payable (loans acquired to institutions financial) is not getting a satisfactory recovery so a study should be conducted in order to have the expected recovery to a future, since the design implemented is based on the volume of production that the company has.