ANÁLISIS DE LA GESTIÓN FINANCIERA EN TALLER RADIADORES BUENO EN SAN PEDRO SULA, EN EL PERIODO 2019 - 2023.
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Date
2024-05-05
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Universidad Tecnológica Centroamericana UNITEC
Abstract
El presente trabajo tuvo como propósito analizar la gestión financiera del Taller Radiadores Bueno en San Pedro Sula durante el periodo 2019-2023. El objetivo principal de la investigación fue evaluar las estrategias financieras y de sostenibilidad adoptadas por la empresa para asegurar su crecimiento y permanencia en el mercado. Se empleó un proceso metodológico Mixto, Alcance Descriptivo, diseño No experimental, Longitudinal y transversal. Las herramientas empleadas incluyeron entrevistas, análisis de estados financieros y una revisión de la literatura sobre gestión financiera en PYMES. El análisis de los resultados reveló que Radiadores Bueno enfrentó diversos desafíos financieros, como la falta de apalancamiento y una gestión ineficiente de los costos operativos, lo cual impactó negativamente en su rentabilidad y competitividad. Se observó una disminución del Retorno sobre Activos (ROA) siendo el 2020 el mejor año, y un incremento en los costos operativos. En conclusión, se determinó que Radiadores Bueno necesita optimizar su gestión financiera para asegurar su competitividad y sostenibilidad a largo plazo. La recomendación principal fue que la empresa implementara un programa básico contable para poder mejorar su gestión financiera.
The purpose of this study was to analyze the financial management of Taller Radiadores Bueno in San Pedro Sula during the period 2019-2023. The main objective of the research was to evaluate the financial and sustainability strategies adopted by the company to ensure its growth and permanence in the market. A mixed methodological process, descriptive scope, non-experimental, longitudinal and cross-sectional design was used. The tools employed included interviews, analysis of financial statements and a review of the literature on financial management in SMEs. The analysis of the results revealed that Radiadores Bueno faced several financial challenges, such as lack of leverage and inefficient management of operating costs, which negatively impacted on its profitability and competitiveness. A decrease in Return on Assets (ROA) was observed, with 2020 being the best year, and an increase in operating costs. In conclusion, it was determined that Radiadores Bueno needs to optimize its financial management to ensure its competitiveness and long-term sustainability. The main recommendation was that the company implement a basic accounting program to improve its financial management.
The purpose of this study was to analyze the financial management of Taller Radiadores Bueno in San Pedro Sula during the period 2019-2023. The main objective of the research was to evaluate the financial and sustainability strategies adopted by the company to ensure its growth and permanence in the market. A mixed methodological process, descriptive scope, non-experimental, longitudinal and cross-sectional design was used. The tools employed included interviews, analysis of financial statements and a review of the literature on financial management in SMEs. The analysis of the results revealed that Radiadores Bueno faced several financial challenges, such as lack of leverage and inefficient management of operating costs, which negatively impacted on its profitability and competitiveness. A decrease in Return on Assets (ROA) was observed, with 2020 being the best year, and an increase in operating costs. In conclusion, it was determined that Radiadores Bueno needs to optimize its financial management to ensure its competitiveness and long-term sustainability. The main recommendation was that the company implement a basic accounting program to improve its financial management.
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