El capital de trabajo y su contribución al margen de utilidad en una farmacia, provincia de Chepén, año 2018
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Date
2020
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Universidad Nacional de Trujillo
Abstract
La presente investigación se desarrolló en la empresa Buendia Salud E.I.R.L. que tiene como actividad principal la venta al por menor de productos farmacéuticos y artículos de tocador. Así mismo, tiene como propósito determinar Cuál es la contribución del capital de trabajo con el margen de utilidad. Entre los objetivos principales se encuentra; analizar la situación de los activos y pasivos corrientes, evaluar el margen de utilidad, elaborar una propuesta de la estructura de capital de trabajo que beneficie el margen de utilidad, además de comparar la estructura del capital de trabajo y su contribución al margen de utilidad antes de la propuesta y después de esta. En esta investigación se utilizó el diseño de investigación no experimental, debido a que se estudió el comportamiento y relación entre las variables sin intervención alguna, y el método descriptivo; puesto que se basará en la observación de situaciones y análisis de la información contable, documental y cualitativa en relación con los componentes del capital de trabajo y la manera como estos influyen en la obtención del margen de utilidad. Del estudio se determinó, que los importes de los rubros del activo y pasivo corriente no son adecuados, dando como resultado que no se tenga un capital de trabajo favorable; también, los beneficios obtenidos en el periodo 2018 no son significativos debido a que los porcentajes de costos y gastos son muy altos, lo que da como resultado un margen de utilidad neta poco alentador de 0.49%; se determinó la propuesta de políticas y acciones que mejoren el capital de trabajo y beneficien los resultados; además, luego de comparar la propuesta 2019 con los resultados del periodo 2018 se obtuvo que la estructura propuesta para el capital de trabajo mejora los resultados dando como resultado un margen de utilidad neta de 4.37% , por lo que se estableció que el capital de trabajo contribuye en gran magnitud al margen de utilidad.
ABSTRACT The present investigation is considered in Buendía Salud Sole trader, whose main activity is the retail sale of pharmaceutical products and toiletries. Likewise, its purpose is to determine what is the contribution of working capital with the profit margin. Among the main objectives is; analyze the situation of current assets and liabilities, evaluate the profit margin, prepare a proposal for the working capital structure that benefits the profit margin, in addition to comparing the structure of the working capital and its contribution to the profit margin before of the proposal and after this. This research will look at the design of non-experimental research, because the behavior and relationship between the variables without any intervention, and the descriptive method were studied; since it will be based on the observation of situations and analysis of the accounting, documentary and qualitative information in relation to the components of the working capital and the way in which they influence in obtaining the profit margin. From the study it was determined that those imported from the current asset and current liability are not specific, resulting in not having a favorable working capital; also, the profits obtained in the 2018 period are not necessary because the percentages of costs and expenses are very high, resulting in an unpromising net profit margin of 0.49%; the proposal of policies and actions that improve working capital and benefit the results was determined; In addition, after comparing the 2019 proposal with the results for the 2018 period, it was obtained that the proposed structure for working capital improves the results, resulting in a net profit margin of 4.37%, for which it was established that working capital contributes greatly to the profit margin.
ABSTRACT The present investigation is considered in Buendía Salud Sole trader, whose main activity is the retail sale of pharmaceutical products and toiletries. Likewise, its purpose is to determine what is the contribution of working capital with the profit margin. Among the main objectives is; analyze the situation of current assets and liabilities, evaluate the profit margin, prepare a proposal for the working capital structure that benefits the profit margin, in addition to comparing the structure of the working capital and its contribution to the profit margin before of the proposal and after this. This research will look at the design of non-experimental research, because the behavior and relationship between the variables without any intervention, and the descriptive method were studied; since it will be based on the observation of situations and analysis of the accounting, documentary and qualitative information in relation to the components of the working capital and the way in which they influence in obtaining the profit margin. From the study it was determined that those imported from the current asset and current liability are not specific, resulting in not having a favorable working capital; also, the profits obtained in the 2018 period are not necessary because the percentages of costs and expenses are very high, resulting in an unpromising net profit margin of 0.49%; the proposal of policies and actions that improve working capital and benefit the results was determined; In addition, after comparing the 2019 proposal with the results for the 2018 period, it was obtained that the proposed structure for working capital improves the results, resulting in a net profit margin of 4.37%, for which it was established that working capital contributes greatly to the profit margin.
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Keywords
Capital de trabajo, Margen de utilidad, Análisis financiero