Informe de investigación que deriva en el diseño de un modelo de planificación financiera para mejorar la rentabilidad y liquidez en la empresa Shamuna Cía. Ltda

Abstract

This research report presents a proposal for a financial planning model for the company Shamuna Cia. Ltda., obtaining the calculations of the balance sheets, such as the income statement, cash flow and projected financial indices In the initial chapters we will find a brief analysis of the company such as its constitution and structure, and then taking the data from the financial statements of 2017, 2018 and 2019 to calculate the financial indices of those years, to carry out a brief financial analysis of the company. The financial indices calculated are economic profitability, return on assets, return on Equity, the Turnover indices within these are the Fixed Assets, total Asset turnover and within the Liquidity indices the current ratio and indebtedness were calculated. After carrying out these calculations, a horizontal and vertical analysis was carried out based on the financial statements, balance sheets and income statements. Then, a financial projection will be presented for a period of time of five years corresponding to the years 2020 to 2025 where the proposal by the General Manager of the company Shamuna Cia. Ltda. in reference to the acquisition of the machinery of the service of maquila and the hiring of new personnel for the production and commercialization of manufactured products. With the previous years it was possible to determine that the operating expenses exceeded in relation to the initial budgets that the company had, therefore a projection of costs / expenses was planned for an optimization of the production and administration processes. On the other hand, for the income projection, an analysis was carried out based on the financial statements of the previous years added to what was projected for the planned VI years with the acquisition of the new maquila machines, increasing their sales. For the projections, a table of incremental rates was elaborated, additionally auxiliary tables were used such as the amortization of loans in financial entities, calculation of depreciations. With the help of the aforementioned tables, the projections of the balance sheets of financial position and cash flows for the proposed years were calculated. Once the projections had been made, the calculation of the aforementioned financial indicators for the proposed years was carried out with their respective analysis and comment, in order to determine the possible economic behavior of the company. After the projections, the financial evaluation of the best investment proposed for the acquisition of the maquiladora machinery and the contracted personnel was carried out, determining the NPV, IRR, discounted recovery period of the project giving as a result a feasible and viable project within the times established by the general management.