Retrospectiva financiera de la Compañía Jolp su Accesorio Cia. Ltda., en el año 2015, a partir del impacto de las salvaguardias en la importación de repuestos.

Abstract

The objective of this research project is to carry out a “Financial Retrospective of the Company Jolp Su Accesorio Cía. Ltda., In 2015, based on the impact of safeguards on the import of spare parts”, in order to obtain a diagnosis of the current situation and the prediction of events. The methodology used is based on conducting surveys applied to all customers of the company, in addition an interview was made to the Manager and the degree of efficiency and effectiveness was analyzed through management indicators. This allowed us to identify the following findings: lack of methodologies to deal with the provisions issued by the government, lack of a direct importer, higher cost of acquisition of the products marketed by the company, and therefore reduces the profit margin obtained since, it should be, trying to maintain sales prices and the lack of correct pricing. It is concluded that the company has been affected in the level of inventories acquired for sale since the application of these measures as it is running out of liquidity for the payment of suppliers and even local expenses. It is recommended that the Company Jolp Su Accessory Cía. Ltda. establish mechanisms that allow a correct setting of profits in relation to sales prices in order to make timely and efficient decisions for the development of financial management and compliance, in addition there is a continuous improvement in the entity.