Evaluación del riesgo económico financiero en la CPA “Abel Santa María Cuadrado” del municipio de Sancti Spíritus
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Universidad de Sancti Spíritus "José Martí Pérez"
Abstract
La presente investigación titulada: Evaluación del riesgo económico financiero en la
CPA “Abel Santa María Cuadrado” del municipio de Sancti Spíritus, demostró la
necesidad de llevar a cabo este tipo de investigación en las empresas cubanas,
determinando el riesgo que se asume al momento de solicitar financiamiento en la
entidad, mediante el análisis y evaluación de las razones financieras. La
investigación es de vital importancia, ya que posibilita la toma de decisiones
adecuadas para mejorar la eficiencia económica. Se propone un estudio para
evaluar los indicadores financieros al momento de solicitar financiamiento,
permitiendo así conocer el desempeño en un período determinado, medir el nivel de
solvencia y garantizar un margen de seguridad razonable para las expectativas de
los dirigentes de alcanzar el equilibrio económico. Ofreciendo un instrumento que
en poder de los Económico-Financiero (Balance General y Estado de Resultado), a
fin de lograr una mejor eficiencia en la gestión económica y la toma de decisiones
oportunas y argumentadas. Finalmente se arriban a conclusiones, recomendaciones
y los anexos necesarios en la investigación
The present research entitled Evaluation of the economic and financial risk in the CPA “Abel Santa María Cuadrado” of the municipality of Sancti Spiritus, demostrated the need to carry out this type of research in Cuba companies, determining the risk assumed when requesting financing in the entity, through the analysis and evaluation of the financial reasons. The research is of vital importance, since it enables the taking of adequate decisions to improve economic efficiency. A study is proposed to evaluate the financial indicators at the time of requesting financing, thus allowing to know the performance in a determined period, modify the solvency level and guarantee a reasonable safety margin for the expectations of the leaders to achieve economic equilibrium. Providing an instrument in the hands of the Economic-Financial (General Balance Sheet and Income Statement), in order to achieve a better efficiency in the economic management and the taking of timely and argued decisions. Finally, conclusions, recommendations and the necessary annexes in the research are reached.
The present research entitled Evaluation of the economic and financial risk in the CPA “Abel Santa María Cuadrado” of the municipality of Sancti Spiritus, demostrated the need to carry out this type of research in Cuba companies, determining the risk assumed when requesting financing in the entity, through the analysis and evaluation of the financial reasons. The research is of vital importance, since it enables the taking of adequate decisions to improve economic efficiency. A study is proposed to evaluate the financial indicators at the time of requesting financing, thus allowing to know the performance in a determined period, modify the solvency level and guarantee a reasonable safety margin for the expectations of the leaders to achieve economic equilibrium. Providing an instrument in the hands of the Economic-Financial (General Balance Sheet and Income Statement), in order to achieve a better efficiency in the economic management and the taking of timely and argued decisions. Finally, conclusions, recommendations and the necessary annexes in the research are reached.