Propuesta para la gestión del riesgo financiero de liquidez en la empresa Industrias Spring S.A.S.
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Date
2024-05
Authors
Quintero Ballén, Pedro David
Muñoz Vergara, Angie Patricia
Pardo Morales, Jenny Paola
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
El análisis de la gestión del riesgo de liquidez es fundamental para que una empresa logre hacer frente a las obligaciones financieras, obteniendo el suficiente efectivo en caja, la facilidad para acceder a créditos y tener la capacidad de liquidar sus activos con inmediatez; medir la solidez financiera que tiene la empresa le permite afrontar oportunamente el pago de deudas, el desempeño económico, detectar dificultades y aplicar correctivos adecuados para solventarlas, el objetivo de este estudio es construir una propuesta para la gestión del riesgo financiero de liquidez en la empresa Industrias Spring S.A.S; para ello se evaluó la situación financiera por medio de un estudio cualitativo y cuantitativo, donde se realizó un análisis documental de los estados financieros de la organización por medio del análisis horizontal, vertical, indicadores de liquidez y de actividad, arrojando como resultado falencias que indican la falta de definir una herramienta que permita controlar los riesgos de liquidez a los que está expuesta la empresa, hallando la necesidad de implementar un análisis de brechas o GAP que le permite evaluar la diferencia entre el desempeño real y el esperado de la organización, identificando los puntos débiles y la calidad de los procesos. Se concluye que la compañía deberá crear una herramienta destinada para llevar a cabo el cierre de las brechas que se puedan presentar, bajo los diferentes modelos de GAPS ejerciendo una buena administración, para la mejora de los cálculos de la brecha acumulada, a través de la incorporación de las brechas simples.
The analysis of liquidity risk management is essential for a company to be able to meet its financial obligations, obtaining sufficient cash on hand, the ease of accessing credit and having the ability to liquidate its assets immediately; Measuring the financial strength of the company allows it to promptly face the payment of debts, economic performance, detect difficulties and apply appropriate corrective measures to solve them. The objective of this study is to build a proposal for the management of financial liquidity risk in the company. Industries Spring S.A.S; For this, the financial situation was evaluated through a qualitative and quantitative study, where a documentary analysis of the financial statements of the organization was carried out through horizontal, vertical analysis, liquidity and activity indicators, resulting in shortcomings that indicate the lack of defining a tool that allows controlling the liquidity risks to which the company is exposed, finding the need to implement a gap analysis or GAP that allows it to evaluate the difference between the actual and expected performance of the organization, identifying the weak points and the quality of the processes. It is concluded that the company must create a tool designed to close the gaps that may arise, under the different GAPS models, exercising good administration, to improve the calculations of the accumulated gap, through the incorporation of simple gaps.
The analysis of liquidity risk management is essential for a company to be able to meet its financial obligations, obtaining sufficient cash on hand, the ease of accessing credit and having the ability to liquidate its assets immediately; Measuring the financial strength of the company allows it to promptly face the payment of debts, economic performance, detect difficulties and apply appropriate corrective measures to solve them. The objective of this study is to build a proposal for the management of financial liquidity risk in the company. Industries Spring S.A.S; For this, the financial situation was evaluated through a qualitative and quantitative study, where a documentary analysis of the financial statements of the organization was carried out through horizontal, vertical analysis, liquidity and activity indicators, resulting in shortcomings that indicate the lack of defining a tool that allows controlling the liquidity risks to which the company is exposed, finding the need to implement a gap analysis or GAP that allows it to evaluate the difference between the actual and expected performance of the organization, identifying the weak points and the quality of the processes. It is concluded that the company must create a tool designed to close the gaps that may arise, under the different GAPS models, exercising good administration, to improve the calculations of the accumulated gap, through the incorporation of simple gaps.
Description
Construir una propuesta para la gestión del riesgo financiero de liquidez en la empresa Industrias Spring S.A.S.
Keywords
Gerencia Financiera, Liquidez, Riesgo Financiero, Financial Management, Financial Risk, Liquidity