Sistema de gestión de riesgos y su impacto en el estado de situación financiera - empresa CORMESEIN SAC año 2021
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Date
2024
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Universidad Nacional de Trujillo
Abstract
Esta investigación tiene como objetivo formular un sistema de gestión de riesgos empresariales y evaluar el impacto que este tiene en el estado de situación financiera de la empresa Corporación Médica de Servicios Integrales S.A.C. – CORMESEIN S.A.C. La implementación de este sistema de gestión de riesgos tiene una relación directa a brindar una mejora continua de la entidad a través de la creación y protección de valor que posee. La hipótesis presentada es la gestión de riesgos tenga un impacto positivo en el estado de situación financiera de la empresa. La muestra del estudio es la empresa Cormesein S.A.C., entidad dedicada a la prestación de servicios médicos ocupacionales. El método de investigación utilizado es deductivo – analítico, partiremos que premisas generales hasta identificar cada riesgo por específico y cada partida del estado de situación financiera. La técnica de recolección de datos utilizada es la observación, análisis documental, entrevista y revisión bibliográfica. La conclusión obtenida es: la implementación de un sistema de administración de riesgos empresariales ha incidido positivamente en la empresa, gracias al tratamiento brindado a los riesgos identificados en esta investigación y según los ratios financieros aplicados, identificando una disminución en el ratio de rotación de cuentas por cobrar, aumento en la liquidez, amortización de préstamos, disminución de deuda con terceros, entre otros resultados que se estudiarán más adelante. Cabe destacar que gracias a esta gestión de riesgos, la toma de decisiones se realizará acertadamente por parte del área administrativa, velando por el fiel cumplimiento de objetivos de la entidad.
ABSTRACT The objective of this research is to formulate an enterprise risk management system and to evaluate the impact it has on the financial situation of the company Corporación Médica de Servicios Integrales S.A.C. - CORMESEIN S.A.C. The implementation of this risk management system has a direct relation to provide a continuous improvement of the entity through the creation and protection of the value it possesses. The hypothesis presented is that risk management has a positive impact on the company's financial situation. The study sample is the company Cormesein S.A.C., an entity dedicated to the provision of occupational medical services. The research method used is deductive - analytical, we will start from general premises to identify each specific risk and each item of the statement of financial position. The data collection technique used is observation, documentary analysis, interview and bibliographic review. The conclusion obtained is: the implementation of an enterprise risk management system has had a positive impact on the company, thanks to the treatment given to the risks identified in this research and according to the financial ratios applied, identifying a decrease in the accounts receivable turnover ratio, increase in liquidity, amortization of loans, decrease in debt with third parties, among other results that will be studied later. It should be noted that thanks to this risk management, decision making will be carried out correctly by the administrative area, ensuring the faithful fulfillment of the entity's objectives.
ABSTRACT The objective of this research is to formulate an enterprise risk management system and to evaluate the impact it has on the financial situation of the company Corporación Médica de Servicios Integrales S.A.C. - CORMESEIN S.A.C. The implementation of this risk management system has a direct relation to provide a continuous improvement of the entity through the creation and protection of the value it possesses. The hypothesis presented is that risk management has a positive impact on the company's financial situation. The study sample is the company Cormesein S.A.C., an entity dedicated to the provision of occupational medical services. The research method used is deductive - analytical, we will start from general premises to identify each specific risk and each item of the statement of financial position. The data collection technique used is observation, documentary analysis, interview and bibliographic review. The conclusion obtained is: the implementation of an enterprise risk management system has had a positive impact on the company, thanks to the treatment given to the risks identified in this research and according to the financial ratios applied, identifying a decrease in the accounts receivable turnover ratio, increase in liquidity, amortization of loans, decrease in debt with third parties, among other results that will be studied later. It should be noted that thanks to this risk management, decision making will be carried out correctly by the administrative area, ensuring the faithful fulfillment of the entity's objectives.
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Keywords
Gestión de riesgos, Estados financieros, Estado de situación financiera