Planeación financiera en Empresas del sector manufacturero de lácteos. Caso de aplicación: lácteos San Antonio C. A., período 2015-2019

Abstract

This work includes in the first chapters the study of manufacturing of dairy in Ecuador, the most important industry data were collected such as: history, historical sales levels, quantities produced, fluctuations in the international market, contributions to the PIB and main competitors. Secondly, the investigation presents an analysis of the different tools and methods for the realization of financial projections that employ the leading companies in manufacturing of dairy products, information was collected through interviews with managers of the financial area of each company; through this analysis it was determined a model of financial projection that is capable of being applied to the dairy company San Antonio C.A. In the last chapter a process of financial planning for dairy company San Antonio CA was performed, the planning process is developed in the following points: in a first step a financial diagnosis for the years 2010, 2011, 2012, 2013 was performed and especially for 2014. In the second stage, the financial planning process started with the projection of sales of the company, by the method of Arima From sales budget also there are the projection of the costs and expenses of the company to obtain the projected statements. Finally, there are the respective horizontal, vertical analysis and the calculation of the indicators of projected financial statements; those are compared with the year 2014 in order to consider the evolution of the company until the period 2019.