Moreno, Juan CarlosAbella Victoria, CarolinaRamírez Pabón, Marcela2019-11-072019-11-072017Abella Victoria, Carolina ;Ramírez Pabón, M. (2017). Diagnóstico financiero de empresa del sector Retail en el Valle del Cauca. Universidad Santiago de Cali.https://repositorio.usc.edu.co/handle/20.500.12421/2098En el sector Retail se encuentran competidores que constantemente están creando nuevos retos, algunos apalancados en el poder que les otorga el manejo de volúmenes muy grandes derivado de su alta participación en el mercado, y otros con el desarrollo de agresivas estrategias comerciales, lo que se traduce en señales claras del mercado donde los jugadores no se están quedando quietos y la batalla por el cliente apenas comienza. Este impacto del entorno genera la disminución de los márgenes hasta el punto de presentar pérdidas en los últimos años de la empresa evaluada del sector retail, que para efectos de esta investigación se nombrara como “Dalisa” por guardar confidencialidad de los datos suministrados. Para mejorar esta situación se realiza el análisis financiero que pretende diagnosticar a la organización a partir de la información contable, necesitando para su elaboración el conocimiento de las cifras, la debida interpretación para determinar la gestión y poder reconocer las desviaciones frente a lo planeado y sus causas, permitiendo de esta manera trazar una línea de acción futura para la Dirección encargada de tomar las decisiones.In 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.application/pdf43 páginasspaDiagnóstico financieroGestión FinancieraPlaneación EstrategicaEstados FinancierosThesisAcceso AbiertoReconocimiento 4.0 Internacional (CC BY 4.0)