Análisis del Costo-Beneficio del Procedimiento para la Planificación Financiera en la Cooperativa “La Concha” de Santa Clara
Fecha
2016-07-26
Autores
Martín Nuñez, Jessica
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Editor
Universidad Central "Marta Abreu" de la Villas.
Resumen
Una Planificación Financiera eficiente se traduce en efectos económicos incalculables para cualquier organización, constituyendo una herramienta imprescindible para la toma de decisiones, contribuyendo cada vez más al cumplimiento de los objetivos y metas previstas en la organización hasta el punto que no se concibe un negocio que pretenda avanzar con pasos firmes hacia el éxito sin contar con la actividad de gestionar los riesgos correctamente organizada. La presente investigación se realizó en la cooperativa no agropecuaria “La Concha” de Santa Clara dedicada a prestar servicios gastronómicos de restaurante. Para el desarrollo de la investigación se realizó una búsqueda, ordenamiento y análisis de información relevante sobre la materia que posibilitó hacer el encuadre teórico de la misma, se emplearon métodos y técnicas del nivel empírico tales como: revisión documental, observación y análisis matemático, diagnosticar su gestión para caracterizar la entidad y cumplir con el objetivo general enfocado en analizar el Costo-Beneficio del procedimiento para la planificación financiera. Se enumeran las conclusiones a las que se arribaron considerándose de manera general que el resultado propuesto es significativo porque le permitirá a la cooperativa contar con una herramienta importante de examen para su gestión económica-financiera, conocer con antelación los resultados esperados para determinados pronósticos realizados, tomar decisiones que eviten aquellos adversos antes de que ocurran y poder evaluar la efectividad del procedimiento mediante un análisis ex-post. Se presentan las recomendaciones que se consideraron necesarias, la bibliografía referenciada y anexos que pudieran ayudar a una mejor comprensión del contenido expuesto.
Efficient Financial Planning results it is incalculable value for any organization, constituting an essential tool for decision making, contributing increasingly to meeting the goals and targets set out in the organization to the point that a business is inconceivable that can advance towards success without properly financial planning process. This research was conducted in the cooperative "La Concha" Santa Clara dedicated to the restaurant services. Methods and techniques of empirical level such as: document review, observation and mathematical analysis and diagnosis were applied to develop a research process. All of them allow us to: analyzing relevant information on the subject made possible to make the theoretical framework of the subject, also were characterize the entity and meet the overall objective focused on analyzing the cost-benefit of the procedure for financial planning. the conclusions were arrived considered generally that the proposed result is significant because it will allow the cooperative to have an important tool for economic and financial management, know in advance the expected results for certain prognoses are listed, make decisions to avoid those adverse outcomes before they occur and to evaluate the effectiveness of the procedure by an ex post analysis. All the important information that could lead to a better understanding are exposed in the referenced appendices. And also all the recommendations and bibliography that were considered necessary.
Efficient Financial Planning results it is incalculable value for any organization, constituting an essential tool for decision making, contributing increasingly to meeting the goals and targets set out in the organization to the point that a business is inconceivable that can advance towards success without properly financial planning process. This research was conducted in the cooperative "La Concha" Santa Clara dedicated to the restaurant services. Methods and techniques of empirical level such as: document review, observation and mathematical analysis and diagnosis were applied to develop a research process. All of them allow us to: analyzing relevant information on the subject made possible to make the theoretical framework of the subject, also were characterize the entity and meet the overall objective focused on analyzing the cost-benefit of the procedure for financial planning. the conclusions were arrived considered generally that the proposed result is significant because it will allow the cooperative to have an important tool for economic and financial management, know in advance the expected results for certain prognoses are listed, make decisions to avoid those adverse outcomes before they occur and to evaluate the effectiveness of the procedure by an ex post analysis. All the important information that could lead to a better understanding are exposed in the referenced appendices. And also all the recommendations and bibliography that were considered necessary.
Descripción
Palabras clave
Planificación Financiera, Gestión Económica, Cooperativas No Agropecuarias, Restauración