El control del efectivo y su incidencia en la liquidez y rentabilidad de la empresa Frubaru C.A, año 2021-2022.

Abstract

This case analysis work is focused on analyzing the cash control of the banana exporting company FRUBARU C.A. period 2021-2022, the same one that was founded in 2018, since that date it has been dedicated to the export of bananas, this being its main economic activity. Currently, the entity has grown significantly thanks to investments in its infrastructure, exporting a greater number of boxes of bananas each year. But economically, the Company does not have sufficient control over the risks and rewards associated with each of its sales. The objective of this study is to determine the inadequate management of cash and its impact on the profitability and liquidity of the company FRUBARU C.A. With the purpose of evaluating the results of the institution in the period corresponding to 2021-2022. Linked to investments in assets and capital. Profitability has been measured considering three key variables which are: Profit margin, operating profit and profit for the year. The Country's economy has never remained stable; Every day companies face great obstacles to excel in the markets. FRUBARU C.A. is a company committed to maintaining a high reputation both in national and international territories, that is, to be in good productive and competitive positions in the market regarding banana exports, which is why its interest in knowing its structure and levels financial. Cash control refers to efficient management of your monetary resources to verify if they can cover your costs and expenses correctly. The study methodology that was applied is descriptive, analytical, empirical, deductive and inductive research, techniques such as interview and observation were used, which helped specify that poor cash management directly influences the profitability and liquidity of the company. On the other hand, to complement the research, bibliographic sources were used in order to substantiate the topic, in other words, we opted for bibliographic research that lies in the review of scientific articles. To carry out the development of the topic, the evaluation of the COSO model was applied, analyzing the components of the system through the proposed questionnaires, the use of financial ratios was also used such as: Current ratio, Net capital, Quick ratio, Margin ratio of gross profit, ROA, ROE, to discover the liquidity and profitability of the company, and perceive if it is in a position to meet its financial obligations.