Análisis de la rotación de inventarios versus la rotación de cartera y su impacto en el flujo de efectivo, aplicado a la Compañía Industrias Guapán S. A., período 2011-2012

Abstract

ABSTRACT This study focuses on the analysis of inventory’s rotation versus portfolio’s rotation and its impact on cash flow, applied to the Company IndustriasGuapán S.A., during the period of 2011-2012, with the purpose of contributing to an adequate decision-making of financial matters in the company. The first part details the company’s corporate environment, which englobes the following: historical overview, mission and vision, organizational structure and policies among others, as well as an overview of the theoretical foundation that will serve as the basis for a general understanding of the main concepts of the analysis, that will be necessary for the practical application of the financial analysis and that is mainly focused on inventory and portfolio management and its impact on cash flow; likewise this analysis is complemented by the study of cash conversion cycle and working capital. Finally we present the respective conclusions that comprise the substantial points of the analysis, and the recommendations that could be taken into account by the company’s decision-making process.