Especialización en Gerencia Financiera
Permanent URI for this collection
Browse
Recent Submissions
Item Plan de mejoramiento en el área tributaria y financiera para una empresa distribuidora de queso(Universidad Santiago de Cali, 2020) Basto Núñez, Camila; Meneses Chávez, Lida Mayeli; Andrade Agudelo, Doris LiliaItem Análisis del impacto financiero generado por el impuesto a las bolsas plásticas en la empresa Plásticos Farallones S.A(Universidad Santiago Cali, 2019) García Quiñones, Luz Mary; Klinger Edwards, Nasly Yohana; José Fabián Ríos ObandoThis study deals with the analysis of the financial impact generated by the implementation of the national tax on the consumption of plastic bags in the company Plásticos Farallones S.A, based on the financial information between the 2015 to 2018 period, for which a horizontal and vertical analysis was carried out to the financial statements, additionally the financial indicators were calculated and analyzed, identifying the main financial aspects that were impacted by the collection of the tax, thereby, it is concluded that the company was financially affected in the following areas: generating operational revenue, cost of sales, administrative expenses, net income and value generation. According to the above, the company has implemented measures starting in 2018 to boost other product lines by expanding its customer coverage, allowing it to mitigate the impacts generated by the implementation of the tax. It is recommended that the company develops new product lines that incorporate reusable and biodegradable materials into its production processes to reduce the impact on the environment.Item Estrategias para corregir los problemas de asimetrías de información que faciliten el acceso al financiamiento bancario en Pymes(Universidad Santiago de Cali, 2019) Arroyo Quiñones, Luisa Alberta; Tobón Girón, Yury Sugey; Castillo Tabares, RubénThe objective of the work is to propose strategies to correct the problems of information asymmetries that facilitate access to bank financing to SMEs. Initially, the bank's perception of the risk that the SME segment implies in the process of access to financing is identified, using for the results of an advanced field work in some banks in the city of Guadalajara de Buga; then, the asymmetries of information that generate obstacles in the process of access to bank financing are determined, using three basic inputs that allow contrasting the results: the theory of asymmetric information, the results of the interviews with the banks of Guadalajara de Buga and the findings presented in the Great SME Survey for Guadalajara de Buga conducted by ANIF. Finally, the activities and actions that generate confidence in banking by industrial SMEs in Guadalajara de Buga are identified. The results suggest that the activities and actions to build trust should start with SMEs, who are the ones who have the need to access financial resources, while banks have the resources, but have other business lines that may be more profitable, such as This is the case of large companies and the institutional sector. In addition, for banking, it is expensive to strengthen the controls aimed at the SME segment, which is why, in situations of distrust, they act by rationing credit to these companies.Item Análisis de la gestión de los riesgos financieros en empresas del sector solidario colombiano: Fondos de empleados(Universidad Santiago de Cali, 2019) Arroyo Portocarrero, Augusto Alberto; Rentería Ríos, Lilibeth; Rojas Muñoz, Alfonso LucasThe general objective of the study is to analyze the management of financial risks in companies of the Colombian solidarity sector: Employee Funds. In its development, the qualitative methodology was used, taking as sources of information, studies and official documents on the subject. In its development, it was possible to identify as key processes of the Employee Funds, those tending at offering credit and savings to its affiliates, as well as those related to social services; The fact that the management of financial risk is highly concentrated in credit risk is relevant, while neglecting others such as liquidity risk, operational risk, among others. It was concluded that the guidelines developed by the control entities, such as the Financial Superintendence and the Supersolidary, constitute a positive starting point for these entities to incorporate, in their management systems, preventive measures for identification, measurement and control of these risks, being voluntary actions by not being bound by the legal provisions for it.Item Factores explicativos de la sostenibilidad fiscal y financiera municipal de Santiago de Cali en 2018(Universidad Santiago de Cali, 2019) Bedoya Samboní, Angie Lorena; Filigrana Reina, Jaime Alberto; Alzate López, FabioItem Análisis de incidencias financieras de las Reformas Tributarias en Colombia a partir del año 2012 hasta el 2019(Universidad Santiago de Cali, 2019) Henao Giraldo, John Edward; Rosero Calvache, Kelly Gimena; Góngora Vanegas, BorisThis work presents an analysis of the tax reforms carried out from 2014 to 2019 in Colombia and the impact that they have had over the years. The research sets out an approach to the country's current tax situation, growing corruption as the main consequence of raising taxes and creating new taxes. It is necessary to address in this study how the economy is adversely affected by the scourge of corruption, and to show Colombia's position towards other countries on this problem, and then to review which actors converge in this problem, and then to review which actors converge in this cause and effect, such as the socio-economic situation of the country; based on constant changes in tax legislation and rising levels of corruption in the public and private sectors, as well as evasion, elution and collusion as mechanisms in corruption; phenomena that are not efficiently attacked by the state. The objective of this work is to carry out an analysis of the tax reforms carried out in Colombia from 2014 to 2019. A descriptive research methodology was designed, the results allowed to analyze tax reforms since 2014, to understand how taxes affect investment, showing that variables encourage acts of corruption and evasion, which gives an account of the impact on country risk rating and foreign direct investment, which eventually becomes a political, social and economic problem of the country. Finally, proposals are put forward aimed at improving the tax structure that is proposed by justice and equity to eradicate corruption that in its wake annihilates the tax product that the Colombian State obtains from the compliance with taxpayers who do not evade responsibility to the state.Item Propuesta para el control de la gestión de los recursos financieros para el mejoramiento de la estructura operativa de las empresas del sector comercio de automóviles de Cali(Universidad Santiago de Cali, 2019) Becerra Castro, Claudia Nataly; Cabal Manzano, Julian Enrique; Gongora Vanegas, BorisOne of the major concerns of business managers is related to sales growth, however, it is necessary to take financial precautions, which have to do with the effect that, on free cash flow and, therefore, on the value of the company, it will produce an increase in operational income. According to García (2009), this effect is understood by analyzing the relationship between the EBITDA margin and working capital productivity (PKT) that is resumed in the Growth Lever (PDC) indicator, which is used to determine how Attractive is for a company to grow. Considering these aspects, it is proposed to analyze the situation of the companies of the automobile trade sector of Cali, the growth prospects of the sector and their particularity and importance of working capital in their daily operations. The most important general conclusion is that the companies in the sector in question are not currently able to support a growth in their sales. This is due to the fact that it presents structural problems that make the opportunities that are currently configured impossible; in this way, the growth of sales ends up generating increasing needs of cash resources, instead of generating positive cash flows and, in some particular cases, generating illiquidity that requires the achievement of extra financing to correct cash deficits.Item Impacto económico en Colombia de la caída de los precios del petróleo 2014-2017(Universidad Santiago de Cali, 2019) Lasso Zuñiga, Jersson Andrés; Henao Barrero, Fabian Andrés; Beltrán Giraldo, Daniel MauricioThe general objective of this research is to know the economic impact of the fall in oil prices in Colombia. To carry out the work plan, a type of descriptive methodology was used, because first it was sought to specify the important properties of a global phenomenon that caused a series of negative consequences for the economy of the country. As fundamental instruments, causes and effects of the problem were identified. It was possible to know which characteristics in the matter of productive units own the country, and later to evaluate in detail the different impacts in the Colombian economy. As a result it was observed that the impacts generated by the collapse of oil, in the country's economy, significantly affected the growth of national GDP, especially in the period 2014-2017. This is explained because Colombia, is a highly dependent country on Hydrocarbons sector and cannot be shielded against a negative scenario like the price drop of the so-called black gold. Therefore, by perceiving less pesos per dollar, significantly increased the Fiscal deficit, in order to supply this income, the Government ruling at that moment, was obliged to implement a tax reform, which generated many negative consequences at a socioeconomic level. In conclusion, the impact was reflected in the behavior of macroeconomic variables, having as a result a weak growth in national GDP. Additionally, it could be said that Colombia is strongly suffering the effects of this global phenomenon, because it has not developed an important plan that allows it to diversify productive units.Item Condiciones socioeconómicas de Buenaventura: Una brecha al desarrollo social y sostenible(Universidad Santiago de Cali, 2017) Zapata Ramos, Victoria Eugenia; Quintero Valenzuela, Sandra Paola; Fernández, Saul ErickItem Proyección de los flujos de caja libre como modelo de valoración para la comercializadora de alimentos Rico Pollo S.A.S(Universidad Santiago de Cali, 2017) Mallama Ruales, Ana Lucia; Ulabarry Fernández, Paola Andrea; Baracaldo Pinto, Victor ManuelItem Estrategias de financiación para fomentar el desarrollo y la competitividad de las micro, pequeñas y medianas empresas en Cali-Valle del Cauca Colombia(Universidad Santiago de Cali, 2017) Naranjo Aristizabal, Claudia Milena; Vasquez Molina, Claudia Millaray; Ruiz Camargo, RodolfoItem Análisis del comportamiento de las pymes colombianas en el mercado internacional en 2016(Universidad Santiago de Cali, 2017) Fory Castro, Samira; Rivera Rios, Alba Tatiana; Medina Hurtado, Lina MaríaItem Análisis de la NIC 2 - inventarios en una empresa productiva(Universidad Santiago de Cali, 2017) Quintero Santos, Jose Luis; Villamil Bedoya, Jose Anderson; Ruiz Camargo, RodolfoItem Estudio de factibilidad para la creación de una nueva sede del Gimnasio Perea ubicado en la ciudad de Santiago de Cali(Universidad Santiago de Cali, 2017) González Perea, Edinson; López, Boris AdrianIn the present investigation it was possible to determine the financial and commercial feasibility of the Gymnasio Perea and its location in a new venue that allows its clients to access modern halls with sophisticated equipment to perform exercises that adapt to their physical and health needs. The health sector has grown in recent years and has been associated in a very remarkable way with physical appearance. Physical health is a topic that is fashionable and has taken great importance in recent years for people in general regardless of age. In order to achieve this appearance, physical activities in both open and closed spaces are of great importance, and a demand has arisen in recent years for the creation of the sport culture, which, although it is linked to physical appearance, is more due to factors Of health than aesthetic factors, since to achieve a good physical appearance, it is not enough to perform exercises, but also a good diet and healthy habits of life. In order to carry out this study, a descriptive, qualitative and financial methodology was used, taking into account the proposed objectives that allowed the research group to analyze the financial aspects and general characteristics of the gyms and their viability both economically and administratively. Project that results in very profitable financial terms, given the needs of the selected population and the fitness culture that is increasingly assuming citizenship. Likewise, financial risks are lower compared to other economic investment projects or financial activities.Item Valoración de la empresa cárnicos y derivados CHORIDANI S.A.S(Universidad Santiago de Cali, 2017) Cardona Botero, Leidy Francedy; Cardona Botero, Janeth Patricia; Franco Leyton, Diego FernandoItem Mecanismos de la gestión financiera en la MIPYME Colombiana(Universidad Santiago de Cali, 2017) Quisaboni Sánchez, Michael Smith; Dominguez Narvaez, Lucy Eleira; Ruíz Camargo. RodolfoItem Diseño de un sistema de información para la evaluación de los resultados de la gestión financiera y social en la cooperativa de aportes y créditos de los trabajadores de las empresas municipales de Tuluá, COOEMTULUÁ(Universidad Santiago de Cali, 2017) Ospina Jaramillo, Sonia; López, Boris AdrianThis paper presents the results of an investigation, which aimed to design an information system for the evaluation of the results of financial and social management in the Cooemtuluá Cooperative, which leads to the improvement of the decision-making process. For this, initially an external and internal diagnosis is made on the financial and social management of the Cooemtuluá Cooperative; Then establishes the input and output variables of the information system required for the evaluation of financial and social management in the Cooemtuluá Cooperative to finally propose the system of indicators for the information system applied to the Cooemtuluá Cooperative; It is an integral cooperative whose main objective is to produce and distribute jointly and efficiently goods and services to meet the needs of its members and the community in general, whose activities must be carried out for purposes of social interest and not for profit . It was founded on November 13, 1965 by 49 members of the Union of Municipal Companies of Tuluá, Emtuluá, which at the time managed the services of aqueduct, sewerage, slaughterhouse, meat pavilion and galleries.Item Evaluación y valoración financiera de la empresa Omnicon S.A.(Universidad Santiago de Cali, 2017) Perea Morales, Elizabeth; Montezuma Sinisterra, Javier; Franco, Diego FernandoIn this work the financial valuation of Omnicon S.A. Using Discounted Cash Flow and the EVA method. The development of this work consists of an analysis made to the financial statements from 2014 to 2016 under accounting regulations (Law 1314 of 2009), the main economic indicators, the behavior of the sector at the national level, the projection of the Financial Statements estimated from the business plan of the general management, that allows to present the present value and appreciates the economic benefit of the company Omnicon SA, providing the base of the future profits.Item Diagnóstico financiero de empresa del sector Retail en el Valle del Cauca(Universidad Santiago de Cali, 2017) Abella Victoria, Carolina; Ramírez Pabón, Marcela; Moreno, Juan CarlosIn the Retail sector there are competitors that are constantly creating new challenges, some leveraged in the power granted by the handling of very large volumes derived from their high market share, and others with the development of aggressive commercial strategies, which it translates into clear market signals where players are not standing still and the battle for the customer is just beginning. This impact of the environment generates the decrease of the margins to the point of presenting losses in the last years of the company evaluated in the retail sector, which for the purposes of this investigation will be named “Dalisa” for keeping confidentiality of the data provided. To improve this situation, the financial analysis that aims to diagnose the organization based on the accounting information is carried out, needing the knowledge of In the Retail sector competitors are constantly creating new challenges, some leveraged in the power that It grants the handling of very large volumes derived from its high market share, and others with the development of aggressive commercial strategies, which translates into clear market signals where players are not standing still and the battle for the customer is barely begins. This impact of the environment generates the decrease of the margins to the point of presenting losses in the last years of the company evaluated in the retail sector, which for the purposes of this investigation will be named “Dalisa” for keeping confidentiality of the data provided. To improve this situation, the financial analysis is carried out, which aims to diagnose the organization based on the accounting information, requiring for its elaboration the knowledge of the figures, the proper interpretation to determine the management and to be able to recognize the deviations from the planned and its causes, allowing in this way to draw a future line of action for the Directorate responsible for making decisions.Item Caracterización del impacto financiero administración parqueadero por la secretaria de regulación y control de tránsito de Buenaventura(Universidad Santiago de Cali, 2017) Vera Lara, Charlen Alexis; Campaz Jiménez, María Cruz; Baracaldo, Victor ManuelThis characterization work raises the financial impact that the creation and direct administration of a public parking lot where all sanctioned and immobilized vehicles of the district may enter for the secretary of regulation and control of Buenaventura Transit; for its development the observation, investigation and study by the members of this argumentative exhibition are valued. Background information on the research topic will be reviewed, as well as proposing solutions for the research problem, meeting specific objectives that will not lead to the development of the general objective of the research, based on some reference frameworks that give us the route to Carry out this investigation. Around the entire project, the feasibility is analyzed so that the Ministry of Transit and Transportation of Buenaventura can create and manage a parking lot of vehicles immobilized for violations of the city's traffic regulations, the current system and the values that are they perceive, as a comparison is also made between the current system, that is, by the agreement 519 of April 7, 2016 with the company Cosmos and the agreement 520 dated April 7, 2016 with the company JAM and the economic benefits for the Secretary of Transit that brings the implementation of the new model managed by the same Secretary. When conducting the financial analysis, it is concluded that the project is feasible and highly beneficial for both the Secretary of Transit and citizens, since it aims to improve the quality of the service and the resources received will be used to improve the road infrastructure and processes education that stimulate the best practices of traffic regulations in drivers until minimizing infractions as an ideal of the administrator.