Propuesta para la optimización de la liquidez a través de estrategias financieras de la empresa Eninco S.A.
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Date
2023-09
Authors
Angulo Soto, Laura Katherin
González Monroy, Leidy Hortensia
Bernal Jaime, Daniel Ricardo
Advisors
López Rodríguez, Campo Elías
Castillejo Beltrán, Miller Alexander
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Una de los aspectos que más afectan la operación de las medianas y pequeñas empresas se relaciona con la liquidez, la cual mide la capacidad que tienen las organizaciones para hacer frente a sus obligaciones en el corto plazo, este factor se puede medir a través de los ratios financieros, donde se identifica el estado actual de una empresa para tomar decisiones por medio de la información analizada, por esto, en la presente investigación se orientó al planteamiento de estrategias financieras que orientaran la solución de los problemas de liquidez en la empresa Eninco S.A. Se evaluó el estado de su liquidez por medio un estudio cualitativo y cuantitativo, donde se aplicó una entrevista a empleados de la empresa y se analizaron los estados financieros de la organización por medio del análisis horizontal, vertical y razones financieras, encontrando falencias en el nivel de liquidez, destacando principalmente causas asociadas a la dependencia de únicos clientes, dificultades en la gestión de cobro de cartera, gastos administrativos excesivos y falta de reservas presupuestales. A partir de los resultados, se plantean estrategias en cuanto al endeudamiento, manejo de clientes y proveedores, control de gastos administrativos y manejo de reservas para mejorar su liquidez.
One of the aspects that most affect the operation of medium and small companies is related to liquidity, which measures the ability of organizations to meet their obligations in the short term, this factor can be measured through financial ratios, where the current state of a company is identified to make decisions through the information analyzed, therefore, in this research was oriented to the approach of financial strategies that guide the solution of liquidity problems in the company Eninco S.A. The state of its liquidity was evaluated through a qualitative and quantitative study, where an interview was applied to employees of the company and the financial statements of the organization were analyzed through horizontal, vertical analysis and financial ratios, finding shortcomings in the level of liquidity, highlighting mainly causes associated with dependence on single customers, difficulties in managing portfolio collection, excessive administrative expenses and lack of budgetary reserves. Based on the results, strategies are proposed in terms of indebtedness, customer and supplier management, control of administrative expenses and management of reserves to improve liquidity. It is concluded that the decrease in the liquidity capacity of Eninco S.A. has been triggered due to inadequate management of resources, however, it can be mitigated through the application of optimal strategies that adjust to the particularities of the organization and the context where it interacts with stakeholders
One of the aspects that most affect the operation of medium and small companies is related to liquidity, which measures the ability of organizations to meet their obligations in the short term, this factor can be measured through financial ratios, where the current state of a company is identified to make decisions through the information analyzed, therefore, in this research was oriented to the approach of financial strategies that guide the solution of liquidity problems in the company Eninco S.A. The state of its liquidity was evaluated through a qualitative and quantitative study, where an interview was applied to employees of the company and the financial statements of the organization were analyzed through horizontal, vertical analysis and financial ratios, finding shortcomings in the level of liquidity, highlighting mainly causes associated with dependence on single customers, difficulties in managing portfolio collection, excessive administrative expenses and lack of budgetary reserves. Based on the results, strategies are proposed in terms of indebtedness, customer and supplier management, control of administrative expenses and management of reserves to improve liquidity. It is concluded that the decrease in the liquidity capacity of Eninco S.A. has been triggered due to inadequate management of resources, however, it can be mitigated through the application of optimal strategies that adjust to the particularities of the organization and the context where it interacts with stakeholders
Description
Desarrollar una propuesta integral para la optimización del estado de liquidez a través de
estrategias financieras de la empresa Eninco S.A.
Keywords
Estrategias financieras, Optimización de recursos, Gestión financiera, Liquidez, Financial Management, Liquidity, Financial Strategies, Resource Optimization