Liquidez y rentabilidad de la empresa " Comercial Guamantex" del cantón Arenillas: una visión desde la planificación presupuestaria.

Abstract

Currently, several commercial companies do not have a budget planning, as a support tool that becomes a problem for the entity because the financial performance decreases where profits are not generated, which allows investments in future projects, avoiding a Correct functioning of the organization harming liquidity and profitability since, it will not allow it to be competitively active in the market, where a number of inconveniences are generated which is an immobilization to economic growth, due to the insolvency to generate profits, of that This way they do not obtain the desired goals, having as a consequence at the end of the accounting period losses that are unfavorable data for the company, damaging in some way the capacity of indebtedness to contract future bank credits, Ignorance of the financial situation of the company leads to making bad decisions, which is why it is ultimately intended to analyze the budgetary planning in the financial performance of the company “Comercial Guamantex” through the application of financial ratios in order to establish the levels of liquidity and profitability of the entity for decision-making, in fact all companies need a more detailed budget planning where some budgets are consolidated that must be done correctly, to examine the estimated revenues, costs and expenses that are going to intervene in the period, they must also be implemented in organizations, with the purpose of allowing them to better control material, technological and human resources, since the purpose is to obtain future benefits, It should be mentioned that planning is the key to improving finances for this, a follow-up should be carried out, with adequate guidance and direction for better control of the activities carried out that lead to obtaining cash, only from this This way, it will give greater certainty that the objectives are met, on the other hand it is indicated that the methodology applied was the mixed quantitative and qualitative approaches that through bibliographic-documentary research such as books of different authors, scientific articles the review of laws, regulations and the constitution that allowed to expand and deepen the knowledge of the proposed topic, through the interview the manager made a little more knowledge about the role played by the company and how ignorance of the correct application of the budget has brought consequences, likewise the im stands out The importance of financial indicators as evaluation and comparison tools in the projected 2018 periods and data real of 2018 given that, with the intervention of these indicators, it was allowed to make the comparative analysis, where it can be evidenced that despite the fact that the company had developed a planning which did not have the necessary instruments and lacked more detailed budget cards one of the reasons why the final results did not exceed what was estimated, mentioning that in 2018 the real working capital was $ 14860.14, it did not reach even half of what was budgeted remembering that this indicator is fundamental because it measures the solvency capacity that you have against third parties, in the current reason a 2.04 was projected that comparing with real data of 1.97 the same one that analyzes that you will have to take better advantage of the resources to obtain liquidity, in the acid test for 2018 real data were of 1.13 where its results were favorable exceeding the estimated, for the reasons of profitability the same as if they measure the p results the results were as follows Projected gross profit 2018 27.02% vs. data from the same year 26.24% were not adequate where new sales techniques should be expanded, 2018 operating profit projected with 12.86% vs. real data of 8.98% did not reach what is expected is not the appropriate level for the company, net profit 2018 projected with 10.93% vs. real year 7.63% the performance is unfavorable. In the indicator of return on total assets, 11.45% is projected in 2018 and 11.35% in real years, the result of only evidence that the management was not efficient, however in the return on equity, the results are favorable for shareholders with 28.91% That exceeded the projected. Therefore, based on the analysis carried out, it is recommended to make use of a detailed and elaborated budgetary planning with real information and that the sales strategies be changed to make use of the technology to attract more clients the same that favors the entity. Additionally, a master budget has been prepared as a proposal for improvement already adjusted to the company's needs.