Title: Influencia de la gestión financiera para mejorar la liquidez de la constructora Ivalex S.A.C., San Borja, 2017
Advisor(s): Arias Fratelli, Ruperto Hernán
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 8-Sep-2019
Institution: Universidad Privada del Norte
Abstract: ABSTRACT
The objective of this thesis is to determine the Influence of Financial Management to Improve the
Liquidity of the Constructor IVALEX SAC, San Borja, 2017, as an independent variable and to
liquidity as a dependent variable.
The economic activity of the company in its beginnings was construction that realizes buildings to
later sell them, as it also sells electrical appliances, lighting equipment, construction materials,
equipment and materials for plumbing and heating. Carries out equipment rental services,
construction machinery. As in all economic activity there are constant risks of how the economy
develops in a country, therefore; It is important to perform financial analyzes to measure liquidity, to
know the management of working capital, the long-term investments that IVALEX SAC has.
They allowed us to know through surveys, interviews and documentary analysis that financial
management is not applied properly. About accounting policies and knowledge about financial
management and liquidity was limited because it does not have trained personnel with experience
in finance, their work is often operational, this leads to a weakness for the company. This would be
improved if they carried out a structure of functions in the company and with training for staff.
In the analysis it shows us that the company obtains liquidity to meet its obligations, for 2016
between 2017 it has increased its inventories by investing in the new commercial item; but it has
shortcomings in the presentation of financial reports. The general manager of IVALEX SAC
rethinks structuring the accounting department, will organize a schedule to train the staff, will
evaluate a SWOT analysis to better direct the activities carried out by each worker, this will allow
developing analytical and diagnostic skills to identify problems and opportunities essential to the
financial resources of an organization
The research methodology is a descriptive, cross-sectional model, where the population is the
workers of the accounting area and the general manager, the sample is the survey, interview and
documentary analysis, the procedure is the analysis of the financial statements of 2016 and 2017
of IVALEX SAC, San Borja.
KEYWORDS: Financial management, financial statements, liquidity
RESUMEN
El presente trabajo de tesis de suficiencia profesional tiene como objetivo determinar la
Influencia de la Gestión Financiera para Mejorar la Liquidez de la Constructora IVALEX
SAC, San Borja, 2017, teniendo como variable independiente la gestión financiera y a la
liquidez como variable dependiente.
La actividad económica de la empresa se inició como constructora que realizo edificaciones
para luego venderlas, como también vende aparatos eléctricos, equipos de iluminación,
materiales de construcción, equipo y materiales de fontanería y calefacción. Realiza
servicios de alquiler de equipos, maquinaria para la construcción. Como en toda actividad
económica existen riesgos constantemente de cómo se desarrolla la economía en un país,
por ello; es de importancia realizar análisis financieros para medir la liquidez, conocer la
gestión de capital de trabajo, las inversiones a largo plazo que tiene IVALEX SAC.
Note: Comas
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Privada del Norte. Facultad de Negocios
Grade or title: Contador Público
Register date: 31-Jan-2019; 31-Jan-2019
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