Administración del capital de trabajo y su incidencia en gestión operativa de empresas agroindustriales - Provincia de Chiclayo, Año 2018
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Trujillo
Abstract
Este proyecto está orientado a la administración de capital de trabajo y su incidencia en Gestión Operativa de la Empresa Agroindustrial Cayaltí S.A.A., teniendo como objetivo determinar en qué medida el capital de trabajo incidirá en la gestión operativa de determinadas áreas de la empresa. Para lo cual se ha considerado como población a la Empresa Agroindustrial Cayaltí S.A.A. Cuya producción está orientada a la comercialización de sacos de azúcar, donde sus campos de producción se encuentran distribuidos en el valle de Zaña (Lambayeque). Para la determinación de sus resultados se ha elaborado un análisis financiero a través de indicadores, análisis horizontales y verticales teniendo en cuenta el ejercicio anterior. También se ha efectuado propuestas de mejoras a las deficiencias halladas en la investigación; como, también demostrar lo importante que es contar con un buen sistema de Gestión Operativa. La conclusión más significativa consistió en llegar a confirmar que el impacto de las propuestas influyó positivamente en la empresa; ya que se llegó a mejorar la cantidad y calidad de la producción de un 10% a un 40% gracias a una buena gestión operativa; así mismo mejoró su equivalente de efectivo cuyo monto aumentó en 15’000,000.00 comparado al año anterior; como también, contar con un adecuado presupuesto que permita la capacitación del personal; así mismo mejoro en un 60% más el control de stock, por ende, se garantizará una seguridad en las expectativas de los dueños de la organización.
Abstract: This project is aimed to the working capital management and its impact on Operational Management of the Empresa Agroindustrial Cayaltí I.N.C., with the main goal of determine what extent the working capital will affect the operational management of certain areas of the company. For that reason, the Empresa Agroindustrial Cayaltí I.N.C., is considered as population, whose production is aimed to the commercialization of sugar sacks, where the production fields are distributed in the Zaña Valley (Lambayeque). To assess outcomes, a financial analysis has been developed through indicators, horizontal and vertical analysis, taking into account the previous exercise. Proposals for improvements to the deficiencies found in the research have also been carry out and to show the importance of having a good Operational Management system. The most important conclusion was confirm that the impact of the proposals influenced positively in the company; since it was possible to improve the quantity and quality of production from 10% to 40% thanks to good operational management, it also improved the cash equivalent and the amount increased by 15’000,000.00 compared with last year, as well as having an adequate budget that allows staff training. Likewise, stock control is improved by 60% therefore; a security in the expectations of the owners of the company will be guarantee.
Abstract: This project is aimed to the working capital management and its impact on Operational Management of the Empresa Agroindustrial Cayaltí I.N.C., with the main goal of determine what extent the working capital will affect the operational management of certain areas of the company. For that reason, the Empresa Agroindustrial Cayaltí I.N.C., is considered as population, whose production is aimed to the commercialization of sugar sacks, where the production fields are distributed in the Zaña Valley (Lambayeque). To assess outcomes, a financial analysis has been developed through indicators, horizontal and vertical analysis, taking into account the previous exercise. Proposals for improvements to the deficiencies found in the research have also been carry out and to show the importance of having a good Operational Management system. The most important conclusion was confirm that the impact of the proposals influenced positively in the company; since it was possible to improve the quantity and quality of production from 10% to 40% thanks to good operational management, it also improved the cash equivalent and the amount increased by 15’000,000.00 compared with last year, as well as having an adequate budget that allows staff training. Likewise, stock control is improved by 60% therefore; a security in the expectations of the owners of the company will be guarantee.
Description
Keywords
Capital de trabajo, Indicadores financieros, Gestión operativa