Financial management and profitability of a food supplier company

Detalhes bibliográficos
Autor(a) principal: García Grández, Horacio
Data de Publicação: 2022
Outros Autores: Sangama Guerra, Lliselith, Villafuerte de la Cruz, Avelino
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Sapienza (Curitiba)
Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/592
Resumo: Objective: to determine the incidence of financial management on the profitability of a food supplier company, 2021. Methodology: it consisted of an applied study, quantitative approach, descriptive-explanatory level, non-experimental design, and cross-section. The population consisted of 15 workers, the sample included only 3, being the manager, accountant and administrator. The data collection techniques were the interview, observation and documentary analysis. Results: they revealed that financial management is deficient by 44%, reflecting inadequate management of current resources. On the other hand, the performance was not expected in the last 2 years. Conclusion: financial management has a positive impact on the profitability of the food supplier company, which was determined from the adjustment of the losses in each of the current resources in the financial statements, being analyzed with the application of performance indicators. . In this sense, reference is made to the fact that if the company had taken the necessary measures and had efficient control of all its current resources, the utility could have been higher than what was analyzed in the last fiscal year.
id SAPIENZA_86fc734313d3ae717faede43325c6df8
oai_identifier_str oai:ojs2.journals.sapienzaeditorial.com:article/592
network_acronym_str SAPIENZA
network_name_str Sapienza (Curitiba)
repository_id_str
spelling Financial management and profitability of a food supplier companyGestión financiera y rentabilidad de una empresa proveedora de alimentosGestão financeira e rentabilidade de uma empresa fornecedora de alimentosgestão, rentabilidade, financiamento, caixamanagement, profitability, financing, cashgestión, rentabilidad, financiamiento, efectivoObjective: to determine the incidence of financial management on the profitability of a food supplier company, 2021. Methodology: it consisted of an applied study, quantitative approach, descriptive-explanatory level, non-experimental design, and cross-section. The population consisted of 15 workers, the sample included only 3, being the manager, accountant and administrator. The data collection techniques were the interview, observation and documentary analysis. Results: they revealed that financial management is deficient by 44%, reflecting inadequate management of current resources. On the other hand, the performance was not expected in the last 2 years. Conclusion: financial management has a positive impact on the profitability of the food supplier company, which was determined from the adjustment of the losses in each of the current resources in the financial statements, being analyzed with the application of performance indicators. . In this sense, reference is made to the fact that if the company had taken the necessary measures and had efficient control of all its current resources, the utility could have been higher than what was analyzed in the last fiscal year.Objetivo: determinar la incidencia de la gestión financiera en la rentabilidad de una empresa proveedora de alimentos, 2021. Metodología: estuvo conformada por un estudio de tipo aplicada, enfoque cuantitativo, nivel descriptivo-explicativo, diseño no experimental y corte transversal. La población estuvo conformada por 15 trabajadores, la muestra comprendió tan solo 3, siendo el gerente, contador y administrador. Las técnicas de recolección de datos fueron la entrevista, observación y análisis documental. Resultados: dieron a conocer que la gestión financiera es deficiente en un 44% reflejando un inadecuado manejo de los recursos corrientes. Por otra parte, el rendimiento no fue esperado en los 2 últimos años. Conclusión: la gestión financiera incide de manera positiva en la rentabilidad de la empresa proveedora de alimentos, el cual fue determinado a partir del ajuste de las pérdidas en cada uno de los recursos circulantes en los estados financieros siendo analizado con la aplicación de indicadores de rendimiento. En este sentido, se hace referencia que, si la empresa hubiese tomado las medidas necesarias y llevado un control eficiente de todos sus recursos corrientes la utilidad pudo haber sido superior a lo que se analizó en el último ejercicio fiscal.Objetivo: determinar a incidência da gestão financeira na lucratividade de uma empresa fornecedora de alimentos, 2021. Metodologia: consistiu em um estudo aplicado, abordagem quantitativa, nível descritivo-explicativo, delineamento não experimental e corte transversal. A população foi composta por 15 trabalhadores, a amostra incluiu apenas 3, sendo o gerente, contador e administrador. As técnicas de coleta de dados foram a entrevista, observação e análise documental. Resultados: revelaram que a gestão financeira é deficiente em 44%, refletindo a gestão inadequada dos recursos correntes. Por outro lado, o desempenho não era esperado nos últimos 2 anos. Conclusão: a gestão financeira tem um impacto positivo na rentabilidade da empresa fornecedora de alimentos, que foi determinada a partir do ajuste das perdas em cada um dos recursos correntes nas demonstrações financeiras, sendo analisadas com a aplicação de indicadores de desempenho. Neste sentido, faz-se referência ao facto de que se a empresa tivesse tomado as medidas necessárias e tivesse um controlo eficiente de todos os seus recursos correntes, a utilidade poderia ter sido superior à que foi analisada no exercício anterior.Sapienza Grupo Editorial2022-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/59210.51798/sijis.v3i9.592Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 9 (2022): Sapienza: a new publishing cycle; 106-116Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 9 (2022): Sapienza: un nuevo ciclo editorial; 106-116Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 9 (2022): Sapienza: um novo ciclo editorial; 106-1162675-9780reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/592/420Copyright (c) 2022 Horacio García Grández, Lliselith Sangama Guerra, Avelino Villafuerte de la Cruzhttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessGarcía Grández, Horacio Sangama Guerra, Lliselith Villafuerte de la Cruz, Avelino 2023-01-04T16:11:55Zoai:ojs2.journals.sapienzaeditorial.com:article/592Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:43:06.318338Sapienza (Curitiba) - Sapienza Grupo Editorialfalse
dc.title.none.fl_str_mv Financial management and profitability of a food supplier company
Gestión financiera y rentabilidad de una empresa proveedora de alimentos
Gestão financeira e rentabilidade de uma empresa fornecedora de alimentos
title Financial management and profitability of a food supplier company
spellingShingle Financial management and profitability of a food supplier company
García Grández, Horacio
gestão, rentabilidade, financiamento, caixa
management, profitability, financing, cash
gestión, rentabilidad, financiamiento, efectivo
title_short Financial management and profitability of a food supplier company
title_full Financial management and profitability of a food supplier company
title_fullStr Financial management and profitability of a food supplier company
title_full_unstemmed Financial management and profitability of a food supplier company
title_sort Financial management and profitability of a food supplier company
author García Grández, Horacio
author_facet García Grández, Horacio
Sangama Guerra, Lliselith
Villafuerte de la Cruz, Avelino
author_role author
author2 Sangama Guerra, Lliselith
Villafuerte de la Cruz, Avelino
author2_role author
author
dc.contributor.author.fl_str_mv García Grández, Horacio
Sangama Guerra, Lliselith
Villafuerte de la Cruz, Avelino
dc.subject.por.fl_str_mv gestão, rentabilidade, financiamento, caixa
management, profitability, financing, cash
gestión, rentabilidad, financiamiento, efectivo
topic gestão, rentabilidade, financiamento, caixa
management, profitability, financing, cash
gestión, rentabilidad, financiamiento, efectivo
description Objective: to determine the incidence of financial management on the profitability of a food supplier company, 2021. Methodology: it consisted of an applied study, quantitative approach, descriptive-explanatory level, non-experimental design, and cross-section. The population consisted of 15 workers, the sample included only 3, being the manager, accountant and administrator. The data collection techniques were the interview, observation and documentary analysis. Results: they revealed that financial management is deficient by 44%, reflecting inadequate management of current resources. On the other hand, the performance was not expected in the last 2 years. Conclusion: financial management has a positive impact on the profitability of the food supplier company, which was determined from the adjustment of the losses in each of the current resources in the financial statements, being analyzed with the application of performance indicators. . In this sense, reference is made to the fact that if the company had taken the necessary measures and had efficient control of all its current resources, the utility could have been higher than what was analyzed in the last fiscal year.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/592
10.51798/sijis.v3i9.592
url https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/592
identifier_str_mv 10.51798/sijis.v3i9.592
dc.language.iso.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/592/420
dc.rights.driver.fl_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by-nc-nd/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Sapienza Grupo Editorial
publisher.none.fl_str_mv Sapienza Grupo Editorial
dc.source.none.fl_str_mv Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 9 (2022): Sapienza: a new publishing cycle; 106-116
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 9 (2022): Sapienza: un nuevo ciclo editorial; 106-116
Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 9 (2022): Sapienza: um novo ciclo editorial; 106-116
2675-9780
reponame:Sapienza (Curitiba)
instname:Sapienza Grupo Editorial
instacron:SAPIENZA
instname_str Sapienza Grupo Editorial
instacron_str SAPIENZA
institution SAPIENZA
reponame_str Sapienza (Curitiba)
collection Sapienza (Curitiba)
repository.name.fl_str_mv Sapienza (Curitiba) - Sapienza Grupo Editorial
repository.mail.fl_str_mv editor@sapienzaeditorial.com
_version_ 1797051609199411200