Herramientas financieras y su incidencia en la toma de decisiones de inversión de la empresa DROFAR E.I.R.L., Trujillo, periodo 2019-2020
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Date
2022
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Universidad Nacional de Trujillo
Abstract
El presente estudio planteó como objetivo general la determinación de la incidencia de las herramientas financieras en la toma de decisiones de inversión de la empresa DROFAR E.I.R.L., Trujillo, período 2019-2020. Para ello se empleó una investigación básica, con un nivel descriptivo y diseño no experimental, con una muestra de tres encuestados, a quienes se les aplicó una guía de entrevista con 12 preguntas para recopilar información sobre los instrumentos financieros y la toma de decisiones de inversión y una ficha de observación destinada a organizar la información de los estados financieros. Los resultados descriptivos constatan que el 100% de los consultados reconocen que la entidad elabora los estados financieros cuando un tercero lo requiere, mientras que el 100% consideraron que la productividad es el factor más importante para la toma de decisiones de inversión asociada a los activos fijos. Tras analizar la toma de decisiones de inversión, se propone como herramientas los ratios, el VAN, TIR y el periodo de recuperación, siendo que, tras la aplicación de un caso estimado de adquisición de vehículo, los indicadores financieros relacionados con solvencia, rentabilidad mantuvieron el mismo comportamiento que los evidenciados previo al caso, mientras que los indicadores de endeudamiento, liquidez disminuyeron levemente. Asimismo, el VAN y TIR resultaron positivos dando como viable el proyecto de adquisición. Por último, se determinó que la implementación de los ratios financieros e instrumentos financieros más complejos como el VAN, TIR y el periodo del capital contribuyen de manera positiva en la toma de decisiones de inversión.
ABSTRACT The general objective of this study was to determine the incidence of financial tools in the investment decision-making of the company DROFAR E.I.R.L., Trujillo, period 2019-2020. For this, a basic investigation was used, with a descriptive level and a non-experimental design, with a sample made up of three surveyed, to whom an interview guide made up of 12 questions was applied to collect information on financial instruments and investment decision making and an observation sheet designed to organize the information in the financial statements. The descriptive results confirm that 100% of those consulted recognize that the entity prepares the financial statements when a third party requires it, while 100% considered that productivity is the most important factor for making investment decisions associated with fixed assets. After analyzing the investment decision-making, the financial ratios, NPV, IRR and the recovery period are proposed as tools, then an estimated vehicle purchase case is applied and the financial indicators related to solvency, and profitability maintained the same behavior as those evidenced previous to the case, while the indebtedness and liquidity indicators decreased slightly. Likewise, the VNA and IRR are positive making the acquisition project viable. Finally, it was determined that the implementation of financial ratios and even more complex financial instruments such as the NPV, IRR and the capital period contribute positively in making investment decisions.
ABSTRACT The general objective of this study was to determine the incidence of financial tools in the investment decision-making of the company DROFAR E.I.R.L., Trujillo, period 2019-2020. For this, a basic investigation was used, with a descriptive level and a non-experimental design, with a sample made up of three surveyed, to whom an interview guide made up of 12 questions was applied to collect information on financial instruments and investment decision making and an observation sheet designed to organize the information in the financial statements. The descriptive results confirm that 100% of those consulted recognize that the entity prepares the financial statements when a third party requires it, while 100% considered that productivity is the most important factor for making investment decisions associated with fixed assets. After analyzing the investment decision-making, the financial ratios, NPV, IRR and the recovery period are proposed as tools, then an estimated vehicle purchase case is applied and the financial indicators related to solvency, and profitability maintained the same behavior as those evidenced previous to the case, while the indebtedness and liquidity indicators decreased slightly. Likewise, the VNA and IRR are positive making the acquisition project viable. Finally, it was determined that the implementation of financial ratios and even more complex financial instruments such as the NPV, IRR and the capital period contribute positively in making investment decisions.
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Keywords
Instrumentos financieros, Decisiones de inversión, Toma de decisiones, Estados financieros, Inversión