Propuesta de Aplicación de Indicadores Claves Financieros para la Valoración Periódica de la Situación Financiera de una Empresa de Manufactura Industrial Química Ubicada en Costa Rica
Fecha
2023-01-02
Tipo
tesis de maestría
Autores
Chacón Montero, José Carlo
Mora Delgado, Martha Alejandra
Morris Rodríguez, Stephanie
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ISSN de la revista
Título del volumen
Editor
Resumen
Este documento es el resultado del trabajo final de investigación aplicada realizado en AMSA, una empresa especializada en elaborar productos cosméticos, industriales, alimenticios y veterinarios bajo marca privada. El informe comienza con una explicación de los conceptos financieros fundamentales y las definiciones relevantes en finanzas corporativas. Además, se presentan las generalidades teóricas de la industria química en Costa Rica, incluyendo las organizaciones y reglamentos que deben ser seguidos por el sector. También se describen los diferentes sistemas utilizados en el procesamiento de datos y el marco comercial e industrial del sector en el país.
Seguidamente, se enfoca en AMSA y proporciona detalles sobre sus generalidades financieras y administrativas, así como sus principales clientes, que incluyen Walmart, 3M, Weiman, Centro Médico Lain, Nutrisol Vite y Henkel. También se analiza el clima organizacional de la empresa y su posición en la industria en términos de fortalezas, debilidades, oportunidades, amenazas y en relación con las cinco fuerzas de Porter. Además, se describen los principales competidores activos, como Leapack, Servicios de Maquila Larisa, laboratorios Zepol y la línea de productos de la compañía.
El documento también incluye un análisis de la situación financiera de AMSA, que contiene análisis vertical y horizontal, análisis de razones financieras, fuentes y empleos, cálculo de valor económico agregado y diagrama de solidez y equilibrio de la estructura financiera para los periodos comprendidos entre 2018-2021.
Se observa un fortalecimiento en la operación de la empresa, aunque con el desafío de aumentar las utilidades. Además, se evidencia una disminución en los rubros del estado de resultados, debido al regreso a los niveles prepandemia en el año 2021. Por lo tanto, se recomienda a AMSA mejorar la eficiencia en la gestión de sus activos circulantes y a largo plazo, para optimizar su rentabilidad sobre el patrimonio en el futuro, lo que permitirá garantizar su solidez y reducir su riesgo financiero.
Finalmente, se presenta una herramienta en Power BI que genera información útil y proporciona una visión integral de la situación financiera de AMSA, lo cual permite a los directivos tomar decisiones informadas en tiempo real. Esta herramienta es esencial para la proyección de indicadores clave de desempeño y ayudará a la empresa a mejorar su rendimiento financiero en el futuro.
This document is the result of the final applied research work carried out at AMSA, a company specialized in the production of cosmetic, industrial, food, and veterinary private label products. The report begins with an explanation of the fundamental financial concepts and definitions in corporate finance. In addition, the theoretical generalities of the chemical industry in Costa Rica are presented, including the organizations and regulations that must be followed by the sector. The different systems used in data processing and the commercial and industrial framework of the sector in the country are also described. Next, it focuses on AMSA and provides details on its financial and administrative overview, as well as its major customers, which include Walmart, 3M, Weiman, Lain Medical Center, Nutrisol Vite, and Henkel. The organizational climate of the company and its position in the industry in terms of strengths, weaknesses, opportunities, threats, and in relation to Porter's five forces are also analyzed. In addition, the main active competitors, such as Leapack, Servicios de Maquila Larisa, Zepol laboratories, and the company's product line, are described. The document also includes an analysis of AMSA’s financial situation, which contains vertical and horizontal analysis, analysis of financial ratios, sources and uses, calculation of added economic value, and a diagram of strength and balance of the financial structure for the periods between 2018 and 2021. The analysis shows a strengthening in the operation of the company, although with the challenge of increasing profits. In addition, there is evidence of a decrease in the items of the income statement due to the return to pre-pandemic levels in 2021. Therefore, it is recommended that AMSA improve efficiency in the management of its current and long-term assets to optimize its profitability of its equity in the future, which will guarantee its soundness and reduce its financial risk. Finally, a Power BI tool is presented that generates useful information and provides a comprehensive view of AMSA's financial situation, allowing managers to make informed decisions in real time. This tool is essential in projecting key performance indicators and will help the company to improve its financial performance in the future.
This document is the result of the final applied research work carried out at AMSA, a company specialized in the production of cosmetic, industrial, food, and veterinary private label products. The report begins with an explanation of the fundamental financial concepts and definitions in corporate finance. In addition, the theoretical generalities of the chemical industry in Costa Rica are presented, including the organizations and regulations that must be followed by the sector. The different systems used in data processing and the commercial and industrial framework of the sector in the country are also described. Next, it focuses on AMSA and provides details on its financial and administrative overview, as well as its major customers, which include Walmart, 3M, Weiman, Lain Medical Center, Nutrisol Vite, and Henkel. The organizational climate of the company and its position in the industry in terms of strengths, weaknesses, opportunities, threats, and in relation to Porter's five forces are also analyzed. In addition, the main active competitors, such as Leapack, Servicios de Maquila Larisa, Zepol laboratories, and the company's product line, are described. The document also includes an analysis of AMSA’s financial situation, which contains vertical and horizontal analysis, analysis of financial ratios, sources and uses, calculation of added economic value, and a diagram of strength and balance of the financial structure for the periods between 2018 and 2021. The analysis shows a strengthening in the operation of the company, although with the challenge of increasing profits. In addition, there is evidence of a decrease in the items of the income statement due to the return to pre-pandemic levels in 2021. Therefore, it is recommended that AMSA improve efficiency in the management of its current and long-term assets to optimize its profitability of its equity in the future, which will guarantee its soundness and reduce its financial risk. Finally, a Power BI tool is presented that generates useful information and provides a comprehensive view of AMSA's financial situation, allowing managers to make informed decisions in real time. This tool is essential in projecting key performance indicators and will help the company to improve its financial performance in the future.
Descripción
Palabras clave
EMPRESA, INVESTIGACIÓN APLICADA, INDUSTRIA QUÍMICA, ANÁLISIS ECONÓMICO, COMPETIDORES