Propuesta para la disminución de riesgos financieros en una empresa industrial y comercial del Estado a través de un estudio de caso
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Date
2023-09
Authors
Peña Ovalle, Nini Johana
Calu Romero, Julian Andres
Zea Chauta, Edna Rocio
Advisors
López Rodríguez, Campo Elías
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
En una empresa industrial y comercial del estado resulta de vital importancia identificar los riesgos financieros para el adecuado manejo y administración de recursos públicos de manera eficiente y transparente, por lo cual, el objetivo de esta investigación es identificar los riesgos financieros para desarrollar una propuesta que le permita a la entidad disminuir y mitigar los riesgos financieros que a partir del análisis realizado se gestionen de manera eficiente para evitar pérdidas y hacer frente a sus obligaciones generando una propuesta que sirva para identificar, valorar y disminuir los riesgos financieros en este tipo de entidades que le permita implementar un plan de continuidad del negocio. Se utilizó un estudio de tipo descriptivo con enfoque cualitativo, mediante un estudio de caso en conjunto con el análisis documental a los estados financieros de la entidad. Dentro de los hallazgos se evidenciaron riesgos materializados en las cuentas por cobrar, aportes no recibidos por los clientes, por incumplimientos de contratos, provisiones de obligaciones implícitas, anticipos por legalizar, deficiencias en la reclamación a las aseguradoras y provisiones por procesos laborales que es el riesgo más representativo con pretensiones judiciales laborales que se derivan principalmente de los contratos de prestación de servicios que por su naturaleza contractual tiene una alta probabilidad de afectación a la entidad de futuros procesos judiciales por reclamaciones de los tres elementos mínimos que configuran un contrato laboral como son una actividad personal de trabajador, una subordinación y una remuneración
In a state-owned industrial and commercial company, it is vitally important to identify financial risks for the proper management and administration of public resources in an efficient and transparent manner, therefore, the objective of this research is to identify financial risks to develop a proposal that allows the entity to reduce and mitigate the financial risks that, based on the analysis carried out, are managed efficiently to avoid losses and meet its obligations, generating a proposal that serves to identify, assess and reduce financial risks in this type of entity that allows you to implement a business continuity plan. A descriptive study with a qualitative approach was used, through a case study in conjunction with documentary analysis of the entity's financial statements. Within the findings, materialized risks were evidenced in accounts receivable, contributions not received by clients, due to breaches of contracts, provisions for implicit obligations, advances to be legalized, deficiencies in the claim to insurers and provisions for labor processes, which is the most representative risk with labor legal claims that derive mainly from contracts for the provision of services that, due to their contractual nature, have a high probability of affecting the entity in future legal proceedings for claims of the three minimum elements that make up a labor contract, such as a personal activity of worker, a subordination and a remuneration. It is concluded that management can generate adequate decision making based on the financial risks found in the finding.
In a state-owned industrial and commercial company, it is vitally important to identify financial risks for the proper management and administration of public resources in an efficient and transparent manner, therefore, the objective of this research is to identify financial risks to develop a proposal that allows the entity to reduce and mitigate the financial risks that, based on the analysis carried out, are managed efficiently to avoid losses and meet its obligations, generating a proposal that serves to identify, assess and reduce financial risks in this type of entity that allows you to implement a business continuity plan. A descriptive study with a qualitative approach was used, through a case study in conjunction with documentary analysis of the entity's financial statements. Within the findings, materialized risks were evidenced in accounts receivable, contributions not received by clients, due to breaches of contracts, provisions for implicit obligations, advances to be legalized, deficiencies in the claim to insurers and provisions for labor processes, which is the most representative risk with labor legal claims that derive mainly from contracts for the provision of services that, due to their contractual nature, have a high probability of affecting the entity in future legal proceedings for claims of the three minimum elements that make up a labor contract, such as a personal activity of worker, a subordination and a remuneration. It is concluded that management can generate adequate decision making based on the financial risks found in the finding.
Description
Desarrollar una propuesta para disminuir los riesgos financieros de una Empresa Industrial y
Comercial del Estado a través de un estudio de caso
Keywords
Gerencia financiera, Empresa industrial, Riesgos financieros, Financial management, Financial risks, Industrial company