Publication: Gestión financiera y su impacto en la rentabilidad de la empresa agraria Chiquitoy S.A. - Chiquitoy, 2019 al 2023
No Thumbnail Available
Date
2024
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Trujillo
Abstract
El objetivo del presente trabajo de investigación ha sido determinar el impacto de la gestión financiera en la rentabilidad de la Empresa Agraria Chiquitoy S.A., del 2019 al 2023. El estudio es descriptivo de tipo básico y se realizó desde un enfoque cuantitativo con un diseño no experimental de corte transversal, a través de la técnica del análisis documental aplicada mediante una lista de verificación se registraron y analizaron los indicadores de la gestión financiera y rentabilidad. El objeto de estudio estuvo conformado por los estados financieros de la Empresa Agraria Chiquitoy del 2019 al 2023. Para determinar el impacto de la gestión financiera en la rentabilidad de la compañía, se realizó un análisis de ambas variables para posteriormente comparar los resultados. Los resultados obtenidos, indican que del 2021 al 2022 la empresa decidió aumentar su nivel de endeudamiento total de 21.93% a 59.33%, lo que generó elevados gastos financieros que redujeron el margen neto del 57.79% a 43.62%, así mismo, del 2019 al 2022 se redujo el ratio de inversión en activo no corriente del 74.22% al 35.49%, mientras que el ROA disminuyó del 2019 al 2020 del 9.61% al 6.79%. Por lo tanto, se concluyó que la gestión financiera tuvo un impacto negativo en la rentabilidad de la Empresa Agraria Chiquitoy S.A., del 2019 al 2023.
ABSTRACT The objective of this research work has been to determine the impact of financial management on the profitability of the Chiquitoy Agrarian Company S.A., from 2019 to 2023. The study is descriptive of a basic type and was carried out from a quantitative approach with a non-experimental cross sectional design, through the technique of documentary analysis applied by means of a checklist, the indicators of financial management and profitability were recorded and analyzed. The object of study was made up of the financial statements of the Chiquitoy Agrarian Company from 2019 to 2023. To determine the impact of financial management on the company’s profitability, an analysis of both variables was carried out to later compare the results. The results obtained indicate that from 2021 to 2022 the company decided to increase its total debt level from 21.93% to 59.33%, which generated high financial expenses that reduced the net margin from 57.79% to 43.62% and from 2019 ti 2022 the no-current asset investment ratio was reduce from 74.22% to 35.49%, while ROA decreased from 9.61% to 6.79% in 2019 to 2020. Therefore, it was concluded that financial management had a negative impact on the profitability of the Chiquitoy Agrarian Company S.A., from 2019 to 2023.
ABSTRACT The objective of this research work has been to determine the impact of financial management on the profitability of the Chiquitoy Agrarian Company S.A., from 2019 to 2023. The study is descriptive of a basic type and was carried out from a quantitative approach with a non-experimental cross sectional design, through the technique of documentary analysis applied by means of a checklist, the indicators of financial management and profitability were recorded and analyzed. The object of study was made up of the financial statements of the Chiquitoy Agrarian Company from 2019 to 2023. To determine the impact of financial management on the company’s profitability, an analysis of both variables was carried out to later compare the results. The results obtained indicate that from 2021 to 2022 the company decided to increase its total debt level from 21.93% to 59.33%, which generated high financial expenses that reduced the net margin from 57.79% to 43.62% and from 2019 ti 2022 the no-current asset investment ratio was reduce from 74.22% to 35.49%, while ROA decreased from 9.61% to 6.79% in 2019 to 2020. Therefore, it was concluded that financial management had a negative impact on the profitability of the Chiquitoy Agrarian Company S.A., from 2019 to 2023.
Description
Keywords
Gestión financiera, Rentabilidad, Decisiones de financiamiento, Decisiones operativas, Decisiones de inversión