Planeamiento estratégico financiero y la rentabilidad de la empresa de transportes de carga Salcedo EIRL, Año 2022
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Date
2024
Authors
Anastacio Villanueva, Tania Edith
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Publisher
Universidad Nacional de Trujillo
Abstract
El objetivo de la investigación fue establecer la forma en que el planeamiento estratégico financiero afecta la rentabilidad de la empresa de Transportes de carga Salcedo EIRL, año 2022; para ello usó la metodología de tipo aplicada, carácter cuantitativo, no experimental, transversal, se evaluó a las empresas del mismo sector y estados financieros. Se encontró que, el 93.3% está de acuerdo con el flujo de caja, el 93.3% con la inversión cuando hay exceso de efectivo, el 86.7% con la selección de las fuentes de financiamiento, el 80.0% con adoptar medidas para reducir los riesgos; además la rentabilidad es evaluada para conocer la razón de los activos y la ganancia del propietario, por ello, el margen neto obtuvo 0.602, el operacional 0.1% y el neto -0.134, asimismo el ROA resultó con -0.091 y el ROE con -3.775; en la propuesta del plan estratégico financiero se evaluaron los factores internos y del entorno de la empresa mediante el FODA, PESTEL y AMOFHIT, de igual forma se aplicaron cinco ejes cada uno con sus objetivos y estrategias. Por lo que se llegó a la conclusión que, el planeamiento estratégico financiero afecta la rentabilidad de la empresa de Transportes de carga Salcedo EIRL de forma positiva, pues mejora su rendimiento económico.
ABSTRACT The objective of the research was to establish the way in which strategic financial planning affects the profitability of the Salcedo EIRL Freight Transport company, year 2022; For this, the applied methodology was used, quantitative, non-experimental, transversal, companies in the same sector and financial statements were evaluated. It was found that 93.3% agree with cash flow, 93.3% with investment when there is excess cash, 86.7% with the selection of financing sources, 80.0% with adopting measures to reduce risks ; In addition, the profitability is evaluated to know the ratio of the assets and the owner's profit, therefore, the net margin obtained 0.602, the operational margin 0.1% and the net margin -0.134, also the ROA was -0.091 and the ROE was -3.775 ; In the proposal of the financial strategic plan, the internal and environmental factors of the company were evaluated through SWOT, PESTEL and AMOFHIT, in the same way five axes were applied, each with its objectives and strategies. Therefore, the conclusion was reached that strategic financial planning affects the profitability of the Salcedo EIRL Freight Transport company in a positive way, as it improves its economic performance.
ABSTRACT The objective of the research was to establish the way in which strategic financial planning affects the profitability of the Salcedo EIRL Freight Transport company, year 2022; For this, the applied methodology was used, quantitative, non-experimental, transversal, companies in the same sector and financial statements were evaluated. It was found that 93.3% agree with cash flow, 93.3% with investment when there is excess cash, 86.7% with the selection of financing sources, 80.0% with adopting measures to reduce risks ; In addition, the profitability is evaluated to know the ratio of the assets and the owner's profit, therefore, the net margin obtained 0.602, the operational margin 0.1% and the net margin -0.134, also the ROA was -0.091 and the ROE was -3.775 ; In the proposal of the financial strategic plan, the internal and environmental factors of the company were evaluated through SWOT, PESTEL and AMOFHIT, in the same way five axes were applied, each with its objectives and strategies. Therefore, the conclusion was reached that strategic financial planning affects the profitability of the Salcedo EIRL Freight Transport company in a positive way, as it improves its economic performance.
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Keywords
Planeamiento estratégico financiero, Rentabilidad, Financiamiento, Planificación de riesgos