Planeación financiera como método de fortalecimiento para las MiPymes del sector de cuero, calzado y marroquinería
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2019
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible – FEEDS. Finanzas y Comercio Internacional
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El presente trabajo de investigación propone realizar un modelo de planeación financiera para Mipymes del sector de cuero, calzado y marroquinería en la ciudad de Bogotá, con el ánimo de fortalecer a este tipo de empresas en torno al cumplimiento de sus metas, así como mejorar su rentabilidad y visión a largo plazo por medio de diferentes estrategias que generen valor para este sector. Se recolectaron datos por medio de textos científicos, entrevistas semi-estructuradas y otros documentos relacionados con este tema. Se analizaron las falencias de las Mipymes en planeación financiera presentada en el sector; en donde se encontró que la mayoría de este tipo de organizaciones no realizan planeación financiera y cuando lo hacen no tienen en cuenta para la toma de decisiones. Además se realizó una comparación sobre la percepción que tienen los empresarios del sector de cuero calzado y marroquinería obtenida por medio de las entrevistas contra cifras y datos de las entidades gubernamentales. Por tanto se planteó un modelo guía para la planeación financiera de las Mypimes de este sector que sirva como base para la toma de decisiones estratégicas y financieras futuras, así como el fortalecimiento de la estructura organizacional y el control adecuado de actividades.
The present research work proposes to carry out a financial planning model for MSMEs in the leather, footwear and leather goods sector in the city of Bogotá. With the aim of strengthening this type of companies around the fulfillment of their goals, as well as improving their profitability and long-term vision through different strategies that generate value for this sector. Data were collected through scientific texts, semi-structured interviews and other documents related to this topic. We analyzed the shortcomings of the SMEs in financial planning presented in the sector; where it was found that most of this type of organizations do not perform financial planning and when they do not take it into account for decision making. In addition, a comparison was made on the perception that employers have of the leather and leather goods sector obtained through interviews with figures and data presented by government entities. Therefore, a guide model for the financial planning of the Mypimes of this sector was proposed. It serves as a basis for making future strategic and financial decisions, as well as strengthening the organizational structure and the proper control of activities.
The present research work proposes to carry out a financial planning model for MSMEs in the leather, footwear and leather goods sector in the city of Bogotá. With the aim of strengthening this type of companies around the fulfillment of their goals, as well as improving their profitability and long-term vision through different strategies that generate value for this sector. Data were collected through scientific texts, semi-structured interviews and other documents related to this topic. We analyzed the shortcomings of the SMEs in financial planning presented in the sector; where it was found that most of this type of organizations do not perform financial planning and when they do not take it into account for decision making. In addition, a comparison was made on the perception that employers have of the leather and leather goods sector obtained through interviews with figures and data presented by government entities. Therefore, a guide model for the financial planning of the Mypimes of this sector was proposed. It serves as a basis for making future strategic and financial decisions, as well as strengthening the organizational structure and the proper control of activities.
Palabras clave
Planeación financiera, MiPymes, Creación de valor, Presupuesto, Financial planning, Mipymes, Value creation, Budget