Razones de actividad como estrategia empresarial para tomar decisiones en una empresa productora de muebles en el período 2017-2018.

Abstract

At present, thanks to globalization, the markets have achieved success internationally, which has led to a more competitive market, for this reason the analysis of financial indicators is a fundamental tool in different companies that exist in the market , because this analysis allows you to accurately assess your financial situation; providing relevant information regarding its economic environment, in order to make correct decisions, improve business strategies and achieve business objectives. Corporación Colineal Cia. Ltda is a company located in the production and sale of wooden furniture, under the control of the company's Superintendence, with a 43-year history in the market, thanks to its excellent customer service as well as its constant innovation In its products it has positioned itself as one of the most recognized furniture industries nationally and internationally, such success is due to the quality of the products and its eco-friendly business policies. Based on this, the present titling work intends to evaluate the business management, by analyzing the results of the reasons for the activity applied to the financial statements of the 2017-2018 period of Colineal Corporation Cia. Ltda, in order to know its importance in decision making, in order to obtain the financial information that is necessary to access the official website of the Superintendence of Companies, and detect the statements of financial situation of the 2018-2017 period and statements of results of the 2018-2017 period for their respective analysis, with the proposal to measure the methodology with which the company manages the resources available, said process was carried out through the use of the portfolio recovery ratio, average collection period, inventory turnover, inventory of finished products purchased from third parties, average age of inventories, average payment period, average operational cycle and turnover of total assets s, used as a business management strategy for correction and timely decision making. Given the aforementioned, the case was developed under the approach of quantitative and qualitative, quantitative modality because it is based on a series of mathematical operations based on the information presented by the Corporation Colineal Cia. Ltda in its financial statements and indicator formulas financial and qualitative to carry out an analysis and interpretation of the results shown in the calculation of activity indicators. In addition, in order to complement and make the research process more feasible, it was necessary to use three fundamental methodologies, first the non-experimental method, since the research does not seek to intentionally vary the variables, second, it is convenient to apply is the method deductive-inductive since it allows to pass from a general knowledge to a more specific one, and finally to argue the research process the documentary bibliographic research method will be applied. Finally, a research process has been carried out, where concepts related to the subject of research such as financial administration, administration activities, financial statements, financial indicators, activity indicators formula, among others, were also used. Interview technique with the purpose of knowing the accountant's judgment regarding the use of financial indicators, and confirming data from the periods mentioned above. Finally, the financial indicators were applied, so it was determined that the company for the 2017 period recovers its portfolio 9.43 times in relation to its credit sales, which compared to the result of the year 2018 that was 11 times, a minimal variation, but which is still considered favorable, since it recovers its portfolio 1.57 times faster and indicates that its strategies to convert its accounts receivable into cash have improved and that its customer credit study has been more selective to the Time to grant credits. On the other hand, in the 2018 period it takes 33.19 days to recover the accounts receivable, which compared to the 2017 period was 38.71, the number of days in which it recovers its sales on credit to decreased, which means that the entity improved its processes of charge, however, is considered unfavorable since it is not within the range of 30 days. It was also evident that Colineal Corporation Cia. Ltda in the 2018 period rotates its inventory 2.40 times, which compared to the previous 2017 period that was 2.16 times, a slight increase is evidenced, which is favorable since while The higher this indicator is considered better as it means that the merchandise is current and the management of its inventories is efficient. On the other hand, in the 2018 period the average age of its inventories of 152.21 days, which compared to the year 2017 that was 168.85 days, a decrease is evidenced which is favorable and has improved its sales levels so it rotates more often their inventories having a positive impact on liquidity in the company. Likewise, it is the 2018 period paid off its debts with suppliers every 124.48 days, which compared to the previous 2017 period was 127.12 days shows an improvement in the acceleration of payments with third parties, which is favorable since it allows it to demonstrate other entities that have the capacity to fulfill their obligations. The company Colineal Corporation Cia. Ltda in the 2018 period reflected an average of 92.70 days to convert its accounts receivable into cash and the inventories that compared to the result of the 2017 period that was 103.78 days it is evident that the indicator It has decreased 11.08 days, which is considered favorable since it makes its accounts receivable effective in less time. The company in the 2018 period rotates its assets 1.21 times, which compared to the year 2017 that was 1.08 times, it is evident that the result has increased what is considered favorable since as high as this indicators means that the management in the Use of your assets is efficient to generate income.