PLANIFICACIÓN FINANCIERA. APLICACIÓN A UN CASO REAL: ACEITUNERA JIENNENSE S.A.
Fecha
2017-01
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Jaén: Universidad de Jaén
Resumen
[ES]Este trabajo tiene como objetivo fundamental la elaboración de un análisis económico financiero y una evaluación de la situación actual y futura de la empresa ACEITUNERA JIENNENSE, cuya labor primordial es el aderezo y venta de aceitunas, elaboración de encurtidos y conservación de productos vegetales.
El presente TFG consta de tres partes: Primero, haremos una presentación y descripción de la empresa (sector en el que opera, actividad, localización, productos, competencia, clientes, proveedores, distribución y publicidad). Después, llevaremos a cabo un análisis económico financiero de la empresa, basándonos en datos de años anteriores, analizando la situación actual mediante la realización de ratios y acompañando este análisis con unas previsiones sobre las ventas y costes esperados en los próximos años. Por último, una planificación financiera para los años 2017, 2018 y 2019, en la que examinaremos la cuenta de resultados, necesidades netas del fondo de rotación, presupuesto de capital y balances provisionales.
[EN]This work has as its main objective the elaboration of a financial economic analysis and an assessment of the current and future situation of the company ACEITUNERA JIENNENSE, whose primary task is the dressing and sale of olives, elaboration of pickles and conservation of plant products. The present final degree work consists of three parts: First, we will make a presentation and description of the company (a sector in which it operates, activity, location, products, competition, customers, suppliers, distribution and advertising). Afterwards, will carry out a financial economic analysis, based on data from previous years, analyzing the current situation by means of ratios and accompanying this analysis with forecasts on sales and costs expected in the next few years. Finally, a financial planning for the years 2017, 2018 and 2019, in which we will look at the income statement, net working capital needs, capital budget and interim balance sheets.
[EN]This work has as its main objective the elaboration of a financial economic analysis and an assessment of the current and future situation of the company ACEITUNERA JIENNENSE, whose primary task is the dressing and sale of olives, elaboration of pickles and conservation of plant products. The present final degree work consists of three parts: First, we will make a presentation and description of the company (a sector in which it operates, activity, location, products, competition, customers, suppliers, distribution and advertising). Afterwards, will carry out a financial economic analysis, based on data from previous years, analyzing the current situation by means of ratios and accompanying this analysis with forecasts on sales and costs expected in the next few years. Finally, a financial planning for the years 2017, 2018 and 2019, in which we will look at the income statement, net working capital needs, capital budget and interim balance sheets.