Evaluación Ex - Post de la inversión : planta productora de sacos de polipropileno en la Empresa SAREX.
Fecha
2015-06-24
Autores
Ramirez Villavicencio, Arleti
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
La presente investigación se desarrolló en la empresa Luis A. Turcio Lima “SAREX” mediante el estudio de aspectos teóricos relacionados con las diferentes metodologías de análisis post-inversión reconocidas internacionalmente y que se adecúan a las condiciones existentes en dicha entidad en virtud del recién aprobado Decreto 327/2014 del Consejo de Ministros que norma el proceso inversionista en Cuba. Los métodos empleados fueron la observación participante y el análisis de documentos primarios como por ejemplo los Estados Financieros, Plan de Negocios y Planes Operativos. La obtención de datos reales reflejó los resultados más cercanos a la realidad permitiendo conocer las variables críticas que propiciaron desviaciones con relación a lo presupuestado. Por otra parte queda demostrado que a pesar de dichas variaciones la inversión ha generado utilidades que se espera se incrementen en los próximos años producto de nuevas inversiones que eliminarán los cuellos de botella existentes en la actualidad en el flujo tecnológico. Además este análisis puede ser utilizado como herramienta para la toma de decisiones empresarial ya que contempla la existencia de escenarios de certeza, riesgo e incertidumbre.
This research was conducted at the company Luis A. Turcius Lima "SAREX" by studying theoretical aspects related to the different analytical methods internationally recognized post-investment and that are suited to the conditions in such entity under the recently approved Decree 327/2014 of the Council of Ministers that regulates the investment process in Cuba. The methods used were participant observation and analysis of primary documents such as financial statements, business plan and operating plans. Obtaining actual data reflected the closest to reality results allowing to know the critical variables that led to deviations from the budget. Moreover it is shown that despite these changes has generated investment income is expected to increase in the coming years due to new investments that will eliminate bottlenecks currently in the technological flow. Furthermore, this analysis can be used as a tool for making business decisions as regards the existence of scenarios certainty, risk and uncertainty.
This research was conducted at the company Luis A. Turcius Lima "SAREX" by studying theoretical aspects related to the different analytical methods internationally recognized post-investment and that are suited to the conditions in such entity under the recently approved Decree 327/2014 of the Council of Ministers that regulates the investment process in Cuba. The methods used were participant observation and analysis of primary documents such as financial statements, business plan and operating plans. Obtaining actual data reflected the closest to reality results allowing to know the critical variables that led to deviations from the budget. Moreover it is shown that despite these changes has generated investment income is expected to increase in the coming years due to new investments that will eliminate bottlenecks currently in the technological flow. Furthermore, this analysis can be used as a tool for making business decisions as regards the existence of scenarios certainty, risk and uncertainty.
Descripción
Palabras clave
Proyectos de Inversión, Proceso Inversionista, Plan Operativo, Empresa SAREX