Incidencia del capital de trabajo en la gestión del Centro Comercial Botica La Auxiliadora E.I.R.L. de Chepén - año 2017
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Date
2019
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Universidad Nacional de Trujillo
Abstract
El objetivo general de investigación: Determinar y analizar las capacidades del negocio, en función del Capital de Trabajo y proyectar sus ventas basado en el comportamiento que ha tenido la empresa, mediante la planeación e incidencia en la gestión financiera, económica y en el posicionamiento del Centro Comercial Botica La Auxiliadora E.I.R.L. de Chepén- año2017”, y como herramienta financiera la Aplicación y Gestión adecuada del Capital de Trabajo incida en la situación financiera – económica de la entidad de estudio para conocer el nivel de posicionamiento en la comunidad de Chepén; ante la competencia de las grandes farmacias como lo es INKAFARMA, MIFARMA y otras. Que los resultados de investigación determinó que la Aplicación del Capital de Trabajo y su adecuada gestión administrativo contable si incide positivamente para que la entidad mantenga una buena situación financiera y económica e incidir mantener su posicionamiento mientras siga gestionando el giro del negocio; administrando mejor su efectivo y ampliar su activo tangible; concluyendo que la empresa lleva de manera correcta sus operaciones en cuanto al manejo del capital de trabajo; sin embargo, debe hacer una mejor administración de su efectivo y mantener el control de las cuentas de activo y pasivos a corto plazo; estableciendo estrategias financieras sobre el Capital de Trabajo, mediante la planificación financiera, este modelo permitirá aumentar el posicionamiento y la rentabilidad de la empresa.
Abstract: The general objective of research: Determine and analyze the capabilities of the business, based on Working Capital and project its sales based on the behavior that the company has had, through planning and impact on financial, economic management and the positioning of the Botica Mall La Auxiliadora E.I.R.L. de Chepén 2017”, and as a financial tool the appropriate Application and Management of Working Capital affects the financial - economic situation of the study entity to know the level of positioning in the community of Chepén; before the competition of large pharmacies such as INKAFARMA, MIFARMA and others. That the results of the investigation determined that the Application of Working Capital and its adequate accounting administrative management should have a positive impact so that the entity maintains a good financial and economic situation and has an impact on maintaining its position while continuing to manage the business; managing your cash better and expanding your tangible asset; concluding that the company carries out its operations correctly regarding the management of working capital; however, you should make better management of your cash and maintain control of the short-term asset and liability accounts; establishing financial strategies on Working Capital, through financial planning, this model will increase the positioning and profitability of the company.
Abstract: The general objective of research: Determine and analyze the capabilities of the business, based on Working Capital and project its sales based on the behavior that the company has had, through planning and impact on financial, economic management and the positioning of the Botica Mall La Auxiliadora E.I.R.L. de Chepén 2017”, and as a financial tool the appropriate Application and Management of Working Capital affects the financial - economic situation of the study entity to know the level of positioning in the community of Chepén; before the competition of large pharmacies such as INKAFARMA, MIFARMA and others. That the results of the investigation determined that the Application of Working Capital and its adequate accounting administrative management should have a positive impact so that the entity maintains a good financial and economic situation and has an impact on maintaining its position while continuing to manage the business; managing your cash better and expanding your tangible asset; concluding that the company carries out its operations correctly regarding the management of working capital; however, you should make better management of your cash and maintain control of the short-term asset and liability accounts; establishing financial strategies on Working Capital, through financial planning, this model will increase the positioning and profitability of the company.
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Keywords
Capital de trabajo, Gestión económica, Gestión financiera