La auditoría de gestión y su incidencia en la rentabilidad financiera y económica del grifo Oleocentro Reysan E.I.R.L., Trujillo, 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación intitulada "La Auditoría de Gestión y su Incidencia en la Rentabilidad Financiera y Económica del Grifo Oleocentro Reysan E.I.R.L., Trujillo, 2023", tiene como objetivo general “Evaluar la incidencia de la auditoría de gestión en la rentabilidad del Grifo Oleocentro Reysan E.I.R.L., Provincia de Trujillo, periodo 2023”. Para ello, se empleó una metodología cuantitativa. En el análisis cuantitativo, se trabajó con los estados financieros de la empresa mediante técnicas como el análisis de ratios financieros, el análisis horizontal y vertical de los estados financieros, que permitió identificar las principales áreas de ineficiencia, tales como el manejo de inventarios, control de costos, gestión de recursos humanos, gestión de ventas y cuentas por cobrar. Como principales resultados, se advirtió la falta de un adecuado manejo de inventarios, la falta de control de costos y la ausencia de políticas claras de gestión afectaron negativamente los indicadores de rentabilidad. En base al análisis de casuísticas precedentes y como resultado del análisis de la gestión del Grifo Oleocentro Reysan E.I.R.L., se concluye que la auditoría de gestión tiene una incidencia directa y favorable en la rentabilidad, conforme a las proyecciones realizadas, se tendría un crecimiento en el ROE de 8.40% y un crecimiento de 11.90% en el ROA. La implementación de esta herramienta no solo ayudaría a corregir las ineficiencias detectadas, sino que también optimizaría los recursos, mejoraría la gestión financiera y aumentaría los márgenes de rentabilidad, asegurando así la sostenibilidad y competitividad a largo plazo de la empresa.
ABSTRACT This research, titled "Management Audit and its Impact on the Financial and Economic Profitability of Grifo Oleocentro Reysan E.I.R.L., Trujillo, 2023," has the general objective of evaluating the impact of management audit on the profitability of Grifo Oleocentro Reysan E.I.R.L., Province of Trujillo, 2023. A quantitative methodology was employed. The quantitative analysis involved working with the company's financial statements using techniques such as financial ratio analysis, and horizontal and vertical analysis of the financial statements. These techniques allowed the identification of key inefficiencies, such as inventory management, cost control, human resource management, sales management, and accounts receivable management. The main results revealed deficiencies in inventory management, lack of cost control, and the absence of clear management policies, which negatively impacted profitability indicators. Based on the analysis of previous case studies and the results of the management analysis of Grifo Oleocentro Reysan E.I.R.L., it is concluded that the management audit has a direct and favorable impact on profitability. According to the projections, the Return on Equity (ROE) is expected to grow by 8.40%, and the Return on Assets (ROA) by 11.90%. The implementation of this tool would not only help correct the detected inefficiencies but also optimize resources, improve financial management, and increase profit margins, thus ensuring the company's long-term sustainability and competitiveness.
ABSTRACT This research, titled "Management Audit and its Impact on the Financial and Economic Profitability of Grifo Oleocentro Reysan E.I.R.L., Trujillo, 2023," has the general objective of evaluating the impact of management audit on the profitability of Grifo Oleocentro Reysan E.I.R.L., Province of Trujillo, 2023. A quantitative methodology was employed. The quantitative analysis involved working with the company's financial statements using techniques such as financial ratio analysis, and horizontal and vertical analysis of the financial statements. These techniques allowed the identification of key inefficiencies, such as inventory management, cost control, human resource management, sales management, and accounts receivable management. The main results revealed deficiencies in inventory management, lack of cost control, and the absence of clear management policies, which negatively impacted profitability indicators. Based on the analysis of previous case studies and the results of the management analysis of Grifo Oleocentro Reysan E.I.R.L., it is concluded that the management audit has a direct and favorable impact on profitability. According to the projections, the Return on Equity (ROE) is expected to grow by 8.40%, and the Return on Assets (ROA) by 11.90%. The implementation of this tool would not only help correct the detected inefficiencies but also optimize resources, improve financial management, and increase profit margins, thus ensuring the company's long-term sustainability and competitiveness.
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Keywords
Auditoría de gestión, Rentabilidad, Ratios financieros