Gestión de los pasivos a corto plazo para reducir el riesgo de liquidez de la Empresa PUNTONET S.A., de la ciudad de Quito, provincia de Pichincha en el periodo 2018

Abstract

The main objective of this research was to be a source for decision making of Puntonet S.A. company. It contains relevant information about the development of management strategies of short-term liabilities, whose objective is to reduce liquidity risk. The research methodology is based on the analytical, documentary and field research that facilitates the information collection that support from all of the above. The current financial situation is diagnosed by using the comparative methodology of financial control applied to the financial statements at two different times, as well as the methodology of financial ratios and proportions that, with the use of financial indicators, facilitates the identification of weak points that ratify the importance of this investigation. A solution is sought that allows, in the short term, to obtain visible and favorable results for the company; So, it raises to replace an obligation previously acquired with another that represents about 2 percentage points, proposing to redeem early the obligations issued in 2016 for a value of 3 million dollars for a loan in a financial institution that reduces shortterm liabilities in addition to maintaining a margin of interest savings. The financial analysis of short-term liabilities help to determine that a reduction of $ 30,315.10 in financial expenses will be generated; at the same time, the liquidity index will be increased in a validated way in making correct financial decisions on time make a huge difference for the future of the company. It is recommended to Puntonet to search in the financial institutions a lower interest rate as what generate bond obligations, taking as a result that the financial expenses account is not affected. At the same time positively contributing to the reduction of short-term liabilities and that, as a consequence improves the liquidity index.