| dc.description.abstract | This research report presents a proposal for a financial planning model for the company
Shamuna Cia. Ltda., obtaining the calculations of the balance sheets, such as the income
statement, cash flow and projected financial indices
In the initial chapters we will find a brief analysis of the company such as its
constitution and structure, and then taking the data from the financial statements of 2017,
2018 and 2019 to calculate the financial indices of those years, to carry out a brief financial
analysis of the company. The financial indices calculated are economic profitability, return
on assets, return on Equity, the Turnover indices within these are the Fixed Assets, total
Asset turnover and within the Liquidity indices the current ratio and indebtedness were
calculated. After carrying out these calculations, a horizontal and vertical analysis was
carried out based on the financial statements, balance sheets and income statements.
Then, a financial projection will be presented for a period of time of five years
corresponding to the years 2020 to 2025 where the proposal by the General Manager of the
company Shamuna Cia. Ltda. in reference to the acquisition of the machinery of the service
of maquila and the hiring of new personnel for the production and commercialization of
manufactured products. With the previous years it was possible to determine that the
operating expenses exceeded in relation to the initial budgets that the company had,
therefore a projection of costs / expenses was planned for an optimization of the production
and administration processes.
On the other hand, for the income projection, an analysis was carried out based on the
financial statements of the previous years added to what was projected for the planned
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years with the acquisition of the new maquila machines, increasing their sales. For the
projections, a table of incremental rates was elaborated, additionally auxiliary tables were
used such as the amortization of loans in financial entities, calculation of depreciations.
With the help of the aforementioned tables, the projections of the balance sheets of
financial position and cash flows for the proposed years were calculated.
Once the projections had been made, the calculation of the aforementioned financial
indicators for the proposed years was carried out with their respective analysis and
comment, in order to determine the possible economic behavior of the company.
After the projections, the financial evaluation of the best investment proposed for the
acquisition of the maquiladora machinery and the contracted personnel was carried out,
determining the NPV, IRR, discounted recovery period of the project giving as a result a
feasible and viable project within the times established by the general management. | |
