EVALUACIÓN FINANCIERA DEL PRIMER AÑO DE OPERACIÓN DEL RESTAURANTE TON FU EN EL MUNICIPIO DE SANTA CRUZ DE YOJOA DE MARZO 2023 A FEBRERO 2024.
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Date
2025-05-05
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Universidad Tecnológica Centroamericana UNITEC
Abstract
Este trabajo de investigación realizó un análisis de la situación financiera sobre el primer año de operación del restaurante Ton Fu en el Municipio de Santa Cruz de Yojoa de marzo 2023 a febrero 2024, evaluando los resultados que muestran los indicadores financieros como la rentabilidad, endeudamiento, liquidez, estructura de capital y el crecimiento económico, también se examinó la estrategia en la gestión de compras del restaurante en este año de operación. La metodología utilizada se basa en un enfoque mixto con un alcance descriptivo, diseño no experimental con corte longitudinal y transversal, en dicho análisis se determinó que el restaurante Ton Fu tiene una escasa gestión financiera, a pesar de sus excelentes ventas, al evaluar su liquidez se encontró que han hecho frente a necesidades del restaurante a través de compras al contado, sin dejar de recurrir a la deuda para la adquisición de activos, incrementando con esto el pago de intereses en algunas ocasiones sin análisis previo. La falta de una contabilidad formal está provocando tener conceptos y datos errados, referente a la rentabilidad del negocio y el cumplimiento en la presentación de obligaciones legales.
This research work conducted an analysis of the financial situation of the first year of operation of the Ton Fu restaurant in the Municipality of Santa Cruz de Yojoa from March 2023 to February 2024, evaluating the results shown by financial indicators such as profitability, indebtedness, liquidity, capital structure and economic growth, also examined the strategy in the management of purchases of the restaurant in this year of operation. The methodology used is based on a mixed approach with a descriptive scope, non-experimental design with longitudinal and transversal cut, in this analysis it was determined that the Ton Fu restaurant has a poor financial management, despite its excellent sales, when evaluating its liquidity it was found that they have faced the restaurant's needs through cash purchases, while still resorting to debt for the acquisition of assets, thus increasing interest payments on some occasions without prior analysis. The lack of formal accounting is causing misconceptions and erroneous data regarding the profitability of the business and compliance with legal obligations.
This research work conducted an analysis of the financial situation of the first year of operation of the Ton Fu restaurant in the Municipality of Santa Cruz de Yojoa from March 2023 to February 2024, evaluating the results shown by financial indicators such as profitability, indebtedness, liquidity, capital structure and economic growth, also examined the strategy in the management of purchases of the restaurant in this year of operation. The methodology used is based on a mixed approach with a descriptive scope, non-experimental design with longitudinal and transversal cut, in this analysis it was determined that the Ton Fu restaurant has a poor financial management, despite its excellent sales, when evaluating its liquidity it was found that they have faced the restaurant's needs through cash purchases, while still resorting to debt for the acquisition of assets, thus increasing interest payments on some occasions without prior analysis. The lack of formal accounting is causing misconceptions and erroneous data regarding the profitability of the business and compliance with legal obligations.
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