Evaluación del Riesgo Financiero en la Empresa Cárnica de Sancti Spíritus (2022 y 2023)
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Universidad de Sancti Spíritus "José Martí Pérez"
Abstract
La investigación titulada: Evaluación del riesgo financiero en la Empresa Cárnica de Sancti
Spíritus reviste gran importancia en los momentos actuales, pues la misma responde a las
prioridades de trabajo del Partido comunista de Cuba emanadas del VI Congreso, además de
posibilitar la toma de decisiones adecuadas para mejorar la eficiencia económica. En la
misma se propone un análisis para evaluar los principales indicadores financieros,
permitiendo así conocer el desempeño en un período determinado y analizar la proyección
de soluciones con el propósito de lograr nuevas metas, medir el nivel de solvencia y
garantizar un margen de seguridad razonable para las expectativas de los dirigentes de
alcanzar el equilibrio económico. Con la aplicación de estás técnicas se logrará una seguridad
adecuada sobre la utilización de los recursos y por ende reducirá las incidencias negativas
sobre las mismas y su impacto en la sociedad. Se tomaron los datos reales que ofrecen los
estados financieros, registros y libros de la contabilidad para el cierre de los años 2022 y
2023. Finalmente se arriban a conclusiones, recomendaciones y se plasman los anexos
necesarios en la investigación.
The research titled: Evaluation of the financial risk in the Sancti Spíritus Meat Company is of great importance at the present time, since it responds to the work priorities of the Communist Party of Cuba emanating from the VI Congress, in addition to enabling appropriate decisionmaking to improve economic efficiency. It proposes an analysis to evaluate the main financial indicators, thus allowing us to know the performance in a given period and analyze the projection of solutions with the purpose of achieving new goals, measuring the level of solvency and guaranteeing a reasonable safety margin for the leaders' expectations of achieving economic balance. With the application of these techniques, adequate security will be achieved regarding the use of resources and therefore will reduce negative incidents on them and their impact on society. The real data offered by the financial statements, records and accounting books for the closing of the years 2022 and 2023 were taken. Finally, conclusions, recommendations are reached, and the necessary annexes are reflected in the investigation.
The research titled: Evaluation of the financial risk in the Sancti Spíritus Meat Company is of great importance at the present time, since it responds to the work priorities of the Communist Party of Cuba emanating from the VI Congress, in addition to enabling appropriate decisionmaking to improve economic efficiency. It proposes an analysis to evaluate the main financial indicators, thus allowing us to know the performance in a given period and analyze the projection of solutions with the purpose of achieving new goals, measuring the level of solvency and guaranteeing a reasonable safety margin for the leaders' expectations of achieving economic balance. With the application of these techniques, adequate security will be achieved regarding the use of resources and therefore will reduce negative incidents on them and their impact on society. The real data offered by the financial statements, records and accounting books for the closing of the years 2022 and 2023 were taken. Finally, conclusions, recommendations are reached, and the necessary annexes are reflected in the investigation.