La pandemia covid-19: riesgos financieros y su impacto en la estructura financiera de Molinos del Norte Fray Martin SAC – 2020
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Date
2022
Authors
Correa Albitres, Julio Alexander
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Publisher
Universidad Nacional de Trujillo
Abstract
El objetivo del presente trabajo de investigación es: Determinar el impacto de los Riesgos Financieros durante la pandemia; en la estructura financiera de Molinos Del Norte Fray Martin SAC – 2020; para aportar soluciones al conocer su impacto y las consecuencias de la pandemia; ante la paralización de la mayoría de actividades productivas y de servicios; por ello la hipótesis es: El Covid - 19 impacto negativamente en la Estructura Financiera de Molinos Del Norte Fray Martin SAC - 2020; considerándose como problema a la liquidez, a la rentabilidad; así como las políticas de emergencia adoptadas por la gerencia. En el aspecto metodológico, se usó los métodos deductivo, descriptivo e inductivo; recolectando datos y técnicas de análisis financiero, concluyendo: Que el impacto de la pandemia solo fue negativo en su capacidad de pronto pago (riesgo financiero) que según la razón de liquidez fue de S/ 0.11 en el 2019 y en el 2020 fue de S/1.42. En su prueba acida fue de S/0.008 en el 2019 y en el 2020 fue de S/ 0.01. Lo que generó problemas de endeudamiento alto a corto plazo, con deudas de remuneraciones por pagar a su personal en el orden de S/100,000 y por Cuentas por pagar comerciales – terceros por un monto S/ 751,215.00 que representa el 29.06% del 100% del origen de fondo. Las soluciones a su falta de pago en los periodos siguientes; proceden, mediante un financiamiento de pasivo no corriente; mejorándose el capital de trabajo.
ABSTRACT The objective of this research work is: To determine the impact of Financial Risks during the pandemic; in the financial structure of Molinos Del Norte Fray Martin SAC – 2020; to provide solutions by knowing its impact and the consequences of the pandemic; before the paralysis of the majority of productive activities and services; therefore the hypothesis is: The Covid - 19 negative impact on the Financial Structure of Molinos Del Norte Fray Martin SAC - 2020; considering liquidity, profitability as a problem; as well as the emergency policies adopted by management. In the methodological aspect, the deductive, descriptive and inductive methods were used; collecting data and financial analysis techniques, concluding:That the impact of the pandemic was only negative in its ability to pay promptly (financial risk), which according to the liquidity ratio was S/ 0.11 in 2019 and in 2020 it was S/ 1.42. In its acid test it was S/0.008 in 2019 and in 2020 it was S/0.01. Which generated problems of high short-term indebtedness, with debts of salaries payable to its personnel in the order of S/100,000 and for Commercial Accounts Payable - Third Parties for an amount of S/751,215.00, which represents 29.06% of 100% of the background origin. The solutions to your non-payment in the following periods; they proceed, through non-current liability financing; improving working capital.
ABSTRACT The objective of this research work is: To determine the impact of Financial Risks during the pandemic; in the financial structure of Molinos Del Norte Fray Martin SAC – 2020; to provide solutions by knowing its impact and the consequences of the pandemic; before the paralysis of the majority of productive activities and services; therefore the hypothesis is: The Covid - 19 negative impact on the Financial Structure of Molinos Del Norte Fray Martin SAC - 2020; considering liquidity, profitability as a problem; as well as the emergency policies adopted by management. In the methodological aspect, the deductive, descriptive and inductive methods were used; collecting data and financial analysis techniques, concluding:That the impact of the pandemic was only negative in its ability to pay promptly (financial risk), which according to the liquidity ratio was S/ 0.11 in 2019 and in 2020 it was S/ 1.42. In its acid test it was S/0.008 in 2019 and in 2020 it was S/0.01. Which generated problems of high short-term indebtedness, with debts of salaries payable to its personnel in the order of S/100,000 and for Commercial Accounts Payable - Third Parties for an amount of S/751,215.00, which represents 29.06% of 100% of the background origin. The solutions to your non-payment in the following periods; they proceed, through non-current liability financing; improving working capital.
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Keywords
La pandemia, Covid-19, Riesgos financieros, Estados financieros, Empresa molinera