Incidencia de la gestión financiera en la rentabilidad de la empresa Unión de Carrocerías S.AC. Trujillo, periodo 2021-2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación tiene como objetivo general: Determinar la incidencia entre gestión financiera y la rentabilidad de la empresa Unión de Carrocerías S.AC. Trujillo, Periodo 2021- 2022. La metodología utilizada fue de enfoque cuantitativo, de tipo aplicada, de diseño no experimental y de nivel explicativo. La población está conformada por la empresa Unión de Carrocerías S.AC, asimismo la muestra está conformada por la información financiera de la empresa señalada del periodo 2021- 2022. Los resultados obtenidos del presente trabajo de investigación muestran que, al realizar el análisis de las 3 dimensiones de la gestión financiera, como lo son la planificación financiera, decisiones financieras y control financiero, se determinó que existen deficiencias que han provocado que la empresa no pueda gestionarse de manera óptima afectando directamente su rentabilidad. Por otro lado, en base al análisis del estado de resultados del periodo 2022 muestra que la situación de la empresa tiene un nivel de gastos operativos del 41% del total de ingresos, correspondiendo el -4% a los gastos de ventas y el -37% a gastos administrativos; generando una utilidad operativa de S/ 664,734.00 y una utilidad neta de S/30,653.00. Logrando identificar un aumento significativo en su rentabilidad en comparación al año 2021 que se obtuvo una utilidad neta de S/ 25,296.00. Se obtuvo una relación positiva considerable al contar con un Rho = 0.8 demostrando entonces la hipótesis general planteada, es decir, que la gestión financiera incide significativamente con la rentabilidad de la empresa Unión de Carrocerías S.AC. Trujillo, Periodo 2021-2022.
ABSTRACT The general objective of this research is: Determine the incidence between financial management and the profitability of the company Unión de Carrocerías S.AC. Trujillo, Period 2021-2022. The methodology used was a quantitative approach, applied, non-experimental design and explanatory level. The population is made up of the company Unión de Carrocerías S.AC, likewise the sample is made up of the financial information of the indicated company for the period 2021-2022. The results obtained from this research work show that, when carrying out the analysis of the 3 dimensions of financial management, such as financial planning, financial decisions and financial control, it was determined that there are deficiencies that have caused the company to be unable to managed optimally, directly affecting its profitability. On the other hand, based on the analysis of the income statement for the 2022 period, it shows that the company's situation has a level of operating expenses of 41% of total income, with -4% corresponding to sales expenses and -37% % to administrative expenses; generating an operating profit of S/ 664,734.00 and a net profit of S/30,653.00. Managing to identify a significant increase in profitability compared to 2021, which resulted in a net profit of S/ 25,296.00. A considerable positive relationship was obtained by having a Rho = 0.8, thus demonstrating the general hypothesis proposed, that is, that financial management significantly affects the profitability of the company Unión de Carrocerías S.AC. Trujillo, Period 2021-2022.
ABSTRACT The general objective of this research is: Determine the incidence between financial management and the profitability of the company Unión de Carrocerías S.AC. Trujillo, Period 2021-2022. The methodology used was a quantitative approach, applied, non-experimental design and explanatory level. The population is made up of the company Unión de Carrocerías S.AC, likewise the sample is made up of the financial information of the indicated company for the period 2021-2022. The results obtained from this research work show that, when carrying out the analysis of the 3 dimensions of financial management, such as financial planning, financial decisions and financial control, it was determined that there are deficiencies that have caused the company to be unable to managed optimally, directly affecting its profitability. On the other hand, based on the analysis of the income statement for the 2022 period, it shows that the company's situation has a level of operating expenses of 41% of total income, with -4% corresponding to sales expenses and -37% % to administrative expenses; generating an operating profit of S/ 664,734.00 and a net profit of S/30,653.00. Managing to identify a significant increase in profitability compared to 2021, which resulted in a net profit of S/ 25,296.00. A considerable positive relationship was obtained by having a Rho = 0.8, thus demonstrating the general hypothesis proposed, that is, that financial management significantly affects the profitability of the company Unión de Carrocerías S.AC. Trujillo, Period 2021-2022.
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Keywords
Gestión financiera, Rentabilidad, Planificación financiera