Propuesta de la Perspectiva Financiera dentro del Cuadro de Mando Integral (CMI) en la Ronera Central “Agustín Rodríguez Mena.”
Fecha
2017-06-20
Autores
García Molina, Arletys
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Editor
Universidad Central "Marta Abreu" de Las Villas. Faculdad de Ciencias Económicas. Departamento de Contabilidad y Finanzas
Resumen
Esta investigación ha sido realizada en la Ronera Central “Agustín Rodríguez Mena” subordinada a la Corporación Cuba Ron S.A. perteneciente a la Empresa de Bebidas y Licores Villa Clara (MINAL), con el propósito de elaborar una propuesta de la perspectiva financiera que tribute a la construcción del Cuadro de Mando Integral (CMI) como herramienta de gestión empresarial de interés para la dirección de la organización aplicarla en la entidad. Para desarrollar la misma, se realizó un estudio sobre la fundamentación teórica del CMI y las perspectivas que lo conforman (Formación y Aprendizaje, Procesos, Clientes y Financiera), haciendo énfasis en esta última como objeto de estudio del presente trabajo. Para ello, se partió de la selección de indicadores financieros necesarios para medir la situación actual de las finanzas en la entidad, se efectuó el análisis vertical y horizontal de los estados financieros y el cálculo de razones para un período de cuatro años y se presentó como propuesta de perspectiva financiera el empleo del sistema DuPont y la matriz PEYEA como herramientas que integran los indicadores seleccionados para medir los resultados económicos-financieros de la entidad.
This research has been carried out in the Ronera Central "Agustín Rodríguez Mena" subordinated to the Corporation Cuba Ron S.A. Belonging to the Drinks and Liquors Company Villa Clara (MINAL), with the purpose of elaborating a proposal of the financial perspective that tribute to the construction of the Integral Table of Control (CMI) as a tool of business management of interest for the direction of the Organization to apply to the entity. In order to develop it, a study was carried out on the theoretical foundation of the CMI and the perspectives that comprise it (Formation and Learning, Processes, Clients and Financial), emphasizing the latter as object of study of the present work. To do so, the selection of financial indicators necessary to measure the current situation of finances in the entity was carried out, the vertical and horizontal analysis of the financial statements and the calculation of reasons for a period of four years was carried out and presented as Proposal of financial perspective the use of the DuPont system and the PEYEA matrix as tools that integrate the selected indicators to measure the economic-financial results of the entity
This research has been carried out in the Ronera Central "Agustín Rodríguez Mena" subordinated to the Corporation Cuba Ron S.A. Belonging to the Drinks and Liquors Company Villa Clara (MINAL), with the purpose of elaborating a proposal of the financial perspective that tribute to the construction of the Integral Table of Control (CMI) as a tool of business management of interest for the direction of the Organization to apply to the entity. In order to develop it, a study was carried out on the theoretical foundation of the CMI and the perspectives that comprise it (Formation and Learning, Processes, Clients and Financial), emphasizing the latter as object of study of the present work. To do so, the selection of financial indicators necessary to measure the current situation of finances in the entity was carried out, the vertical and horizontal analysis of the financial statements and the calculation of reasons for a period of four years was carried out and presented as Proposal of financial perspective the use of the DuPont system and the PEYEA matrix as tools that integrate the selected indicators to measure the economic-financial results of the entity
Descripción
Palabras clave
Cuadro de Mando Integral, Gestión Empresarial