Centro de Posgrado Auditoría

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Author: search.filters.author.Lozada Ulloa, Mirian ElianaSubject: search.filters.subject.INVERSIÓN

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    Las decisiones de inversión en las variedades de rosas y el fondo de maniobra de la empresa Florícola Herradura S.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2015-09) Lozada Ulloa, Mirian Eliana; DT - Manjarrés Vásquez, Myrian del Rocío
    This research is executed in Business “FLORÍCOLA LA HERRADURA S.A.” city of Salcedo, in order to establish a financial assessment tool that allows collecting information necessary for making investment decisions rose varieties. Since the start of operations of the company, one of the most complicated tasks and which has obtained major mistakes, is the selection of rose varieties to plant; given the complexity of the business because it is a perishable product and of living things; this task has become a real headache for administrators. The investigation is aimed at establishing financial evaluation criteria to enable the company to project its ability to generate cash flow, and measure the effect on investment in working capital. The goal of the company is raising its value through maximizing profits for shareholders by balancing liabilities and assets in order to minimize the risk levels and have adequate liquidity to meet short-term commitments; It is in this quest that the real challenge of developing an analysis tool that enables you to select profitable and productive varieties begins; because trade liberalization in a globalized world today is more than ever the increase in productivity, quality and profitability to be more competitive requires. With this premise, the research aims to: standardize evaluation criteria, organize activities in a manual process and the design of a financial evaluation model in spreadsheet to improve the process of selection of varieties of roses in Business "Florícola La Herradura S.A., of the city of Salcedo. Due to the lack of financial evaluation, this tool will allow management to provide essential information on certain indicators in assessing projected to plant a variety of results, so you can choose the best alternative that provides value.