LA GESTIÓN FINANCIERA Y ADMINISTRATIVA EN EMPRESSA REPUESTOS S.A. DE C.V, SAN PEDRO SULA, 2019-2023.
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Date
2025-05-05
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Universidad Tecnológica Centroamericana UNITEC
Abstract
Este estudio se llevó a cabo con el fin de conocer la situación financiera y administrativa de la empresa Empressa Repuestos S.A de C.V. Se centró específicamente en analizar los índices de liquidez, rentabilidad y endeudamiento, mediante la aplicación de un enfoque mixto con elementos cualitativos y cuantitativos. El diseño fue no experimental, con un corte trasversal y longitudinal. La información utilizada fue suministrada por la empresa mediante una data de su sistema contable AS400, además de una entrevista aplicada al personal administrativo de la empresa. Como resultado, la investigación mostró un nivel bajo en los índices de liquidez, ocasionado por altos niveles de inventarios, según se vio en sus estados de situación financiera de los periodos 2019 al 2023. Se mostraron resultados que resaltaron la necesidad de una estrategia de mejora, la cual fue la creación de un centro logístico de distribución de inventarios, misma que se desarrolló en el capítulo seis.
This study was carried out to know the financial and administrative situation of the company Empressa Spare Parts S.A de C.V. It specifically focused on analyzing liquidity, profitability and debt ratios, through the application of a mixed approach with qualitative and quantitative elements. The design was non-experimental with a transversal and longitudinal section, the information used was provided by the company through data from its AS400 accounting system, in addition to an interview applied to the company's administrative staff. As a result, the investigation showed a low level of liquidity ratios, caused by high levels of inventories as seen in their statements of financial situation from the periods 2019 to 2023. Results were shown that highlighted the need for an improvement strategy which was the creation of an inventory distribution logistics center, which was developed in chapter six.
This study was carried out to know the financial and administrative situation of the company Empressa Spare Parts S.A de C.V. It specifically focused on analyzing liquidity, profitability and debt ratios, through the application of a mixed approach with qualitative and quantitative elements. The design was non-experimental with a transversal and longitudinal section, the information used was provided by the company through data from its AS400 accounting system, in addition to an interview applied to the company's administrative staff. As a result, the investigation showed a low level of liquidity ratios, caused by high levels of inventories as seen in their statements of financial situation from the periods 2019 to 2023. Results were shown that highlighted the need for an improvement strategy which was the creation of an inventory distribution logistics center, which was developed in chapter six.
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