Evaluación del flujo de fondos para obras de construcción. Caso: Coninsa Ramón H. S.A.

Abstract

Through this work was designed a manual that provides the basis for developing a cash flow for a construction work. Initially, it explains the variables that should be taken under consideration and then itdetermines the impact that each of those variables has on the project. These variables should be always in mind because they represent the average incomes and expenses in a construction cash flow. Later, it explains the process used in Coninsa Ramón H. S.A. to elaborate the cash flow, which is a guide to be able to make the cash flow correctly. Subsequently, it determines the personal profile, so they are the most appropriate to elaborate or evaluate the construction cash flow. Finally, it presents an alternative form of a construction cash flow that works as a pattern of development.

Through this work was designed a manual that provides the basis for developing a cash flow for a construction work. Initially, it explains the variables that should be taken under consideration and then itdetermines the impact that each of those variables has on the project. These variables should be always in mind because they represent the average incomes and expenses in a construction cash flow. Later, it explains the process used in Coninsa Ramón H. S.A. to elaborate the cash flow, which is a guide to be able to make the cash flow correctly. Subsequently, it determines the personal profile, so they are the most appropriate to elaborate or evaluate the construction cash flow. Finally, it presents an alternative form of a construction cash flow that works as a pattern of development.

Mediante este trabajo se diseñó un manual que proporciona las bases para elaborar un flujo de fondos para una obra de construcción. Inicialmente, se explican las variables que se deben tener un cuenta y se determina el impacto que tiene cada una de ellas durante el proyecto. Estas variables se deben tener muy presentes porque representan los ingresos y egresos normales en un flujo para obras de construcción. Luego, se presenta el procedimiento que se utiliza en Coninsa Ramón H. S.A., lo cual representa una guía para estar en capacidad de realizar el flujo de manera correcta. Posteriormente, se determina el perfil de las personas de manera que sean las más apropiadas para realizar y/o evaluar el flujo de fondos. Finalmente, se presenta una alternativa de formato de un flujo de fondos para obras de construcción que sirva como una pauta de elaboración del flujo de fondos para obras de construcción.