Valoración del impacto del área de I+D de la empresa Rymel S.A.S
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Date
2024-12-11
Advisors
Editors
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Publisher
Corporación Universitario Minuto de Dios
Type
Monografía
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
Este trabajo de grado tiene como objetivo principal realizar un análisis financiero del área de innovación y desarrollo de Rymel Ingeniería Eléctrica S.A.S., empresa líder en la fabricación de transformadores de energía ubicada en Copacabana, Antioquia. A través de un estudio detallado de los indicadores financieros clave, se busca demostrar cómo las finanzas, siendo transversales a todas las áreas de la empresa, juegan un papel fundamental en el éxito de los proyectos de innovación y, por ende, en la proyección de crecimiento futuro de la compañía. Para garantizar la sostenibilidad de las iniciativas de innovación, se llevará a cabo un riguroso análisis financiero, calculando indicadores financieros de los proyectos. Estos indicadores permitirán evaluar la rentabilidad de las inversiones y su contribución al crecimiento a largo plazo de la empresa. Este estudio financiero proporcionara una base sólida para la toma de decisiones estratégicas en materia de innovación en Rymel Ingeniería Eléctrica SAS. Al cuantificar el impacto financiero de los proyectos de innovación, se facilitarán la priorización de iniciativas, la optimización de la asignación de recursos y la mejora de la rentabilidad de la empresa en el largo plazo. La investigación tiene como alcance descriptivo con un enfoque cuantitativo, secuencial y probatorio, debido a que cada etapa precede a la siguiente y no es recomendable saltar pasos. Adicionalmente se toma como población a varios empleados de la empresa, los cuales se encuentran: Gerentes, directivos, lideres y personal operativo, teniendo en cuenta esta, se definirá la muestra de manera intencional para el personal que tenga conocimiento en la gestión y análisis financieros (gerencias y director de innovación). Se tuvo como técnica de recolección de datos entrevistas en profundidad, observación con participantes y análisis de documentos. Como instrumento de recolección se realizó: guía de entrevista semiestructurada, cuaderno de observación y guía de análisis de documento el cual brindo los siguientes resultados: los indicadores de desempeño, productividad y endeudamiento han mostrado variaciones significativas, el indicador de endeudamiento paso de tener un 38% al año 2023 a reducirlo en un 24% en el año 2024, al igual que en el de autonomía que paso hacer para el año 2023 en un 88% a un 46% en el año 2024. Adicionalmente, el índice de crecimiento de venta que pertenece al grupo de indicadores de productividad se refleja que incremento de un año a otro, ya que paso hacer para el año 2023 del 9% a un 13% para el 2024. Tomando como base esto, se concluye en un contexto general que ha impactado positivamente porque se constata que los resultados del año 2023 al 2024 ha sido mejorado continuamente, esto ayuda a que la rentabilidad y sostenibilidad en el área de innovación y desarrollo vaya por el camino esperado. Las mejoras en los indicadores reflejan un impacto positivo en las iniciativas de innovación, es importante seguir monitoreando y ajustando las estrategias financieras para maximizar el retorno de la inversión.
The main objective of this thesis is to carry out a financial analysis of the innovation and development area of Rymel Ingeniería Eléctrica S.A.S., a leading company in the manufacture of energy transformers located in Copacabana, Antioquia. Through a detailed study of the key financial indicators, it seeks to demonstrate how finance, being transversal to all areas of the company, plays a fundamental role in the success of innovation projects and, therefore, in the projection of future growth of the company. To ensure the sustainability of innovation initiatives, a rigorous financial analysis will be carried out, calculating financial indicators of the projects. These indicators will allow evaluating the profitability of investments and their contribution to the long-term growth of the company This financial study will provide a solid basis for strategic decision-making in matters of innovation at Rymel Ingeniería Eléctrica SAS. By quantifying the financial impact of innovation projects, the prioritization of initiatives, the optimization of resource allocation and the improvement of the company's profitability in the long term will be facilitated. The research has a descriptive scope with a quantitative, sequential and evidentiary approach, because each stage precedes the next and it is not advisable to skip steps. Additionally, several employees of the company are taken as a population, which are: Managers, directors, leaders and operational personnel, taking this into account, the sample will be defined intentionally for personnel who have knowledge in financial management and analysis (managers and innovation director). The data collection technique was in-depth interviews, observation with participants and analysis of documents. As a collection instrument, a semi-structured interview guide, observation notebook and document analysis guide were carried out, which provided the following results: the performance, productivity and debt indicators have shown significant variations, the debt indicator went from having 38% in 2023 to reducing it by 24% in 2024, as well as the autonomy indicator, which went from 88% for 2023 to 46% in 2024. Additionally, the sales growth index that belongs to the productivity indicator group reflects an increase from one year to the next, since it went from 9% for 2023 to 13% for 2024. Taking this as a basis, it is concluded in a general context that has had a positive impact because it is noted that the results from 2023 to 2024 have been continuously improved, this helps profitability and sustainability in the area of innovation and development to go by the expected path. Improvements in the indicators reflect a positive impact on innovation initiatives; it is important to continue monitoring and adjusting financial strategies to maximize the return on investment.
The main objective of this thesis is to carry out a financial analysis of the innovation and development area of Rymel Ingeniería Eléctrica S.A.S., a leading company in the manufacture of energy transformers located in Copacabana, Antioquia. Through a detailed study of the key financial indicators, it seeks to demonstrate how finance, being transversal to all areas of the company, plays a fundamental role in the success of innovation projects and, therefore, in the projection of future growth of the company. To ensure the sustainability of innovation initiatives, a rigorous financial analysis will be carried out, calculating financial indicators of the projects. These indicators will allow evaluating the profitability of investments and their contribution to the long-term growth of the company This financial study will provide a solid basis for strategic decision-making in matters of innovation at Rymel Ingeniería Eléctrica SAS. By quantifying the financial impact of innovation projects, the prioritization of initiatives, the optimization of resource allocation and the improvement of the company's profitability in the long term will be facilitated. The research has a descriptive scope with a quantitative, sequential and evidentiary approach, because each stage precedes the next and it is not advisable to skip steps. Additionally, several employees of the company are taken as a population, which are: Managers, directors, leaders and operational personnel, taking this into account, the sample will be defined intentionally for personnel who have knowledge in financial management and analysis (managers and innovation director). The data collection technique was in-depth interviews, observation with participants and analysis of documents. As a collection instrument, a semi-structured interview guide, observation notebook and document analysis guide were carried out, which provided the following results: the performance, productivity and debt indicators have shown significant variations, the debt indicator went from having 38% in 2023 to reducing it by 24% in 2024, as well as the autonomy indicator, which went from 88% for 2023 to 46% in 2024. Additionally, the sales growth index that belongs to the productivity indicator group reflects an increase from one year to the next, since it went from 9% for 2023 to 13% for 2024. Taking this as a basis, it is concluded in a general context that has had a positive impact because it is noted that the results from 2023 to 2024 have been continuously improved, this helps profitability and sustainability in the area of innovation and development to go by the expected path. Improvements in the indicators reflect a positive impact on innovation initiatives; it is important to continue monitoring and adjusting financial strategies to maximize the return on investment.
Description
Analizar el desempeño financiero del área de Innovación y Desarrollo de RYMEL S.A.S., durante el primer semestre de los años 2023 y 2024, con el propósito de evaluar su rentabilidad, eficiencia en la asignación de recursos y detectar oportunidades de mejora alineadas con los objetivos estratégicos de la empresa.
Keywords
Financial Analysis, Financial Evaluation, Financial Management, Profitability, Working Capital, Análisis Financieros, Evaluación financiera, Gestión financiera, Rentabilidad, Capital de trabajo