Análisis de la gestión actual de la Compañía CableVisión PiñasTV S.A. y su relación con la gestión financiero-administrativa para mejorarla.

Abstract

The Cable Vision Piñastv S.A. Company is considered important in Piñas, El Oro province, where it has provided cable television service for 21 years that includes the local channel CQ15. The objective of analyzing the company's management during 2020 is based on a financial analysis that is contrasted with the precepts of efficient financial-administrative management. For this, the mixed methodology was used, qualitative and quantitative, when observing the immediate reality of the company and collecting the necessary information for the study. The result is that the financial-administrative management of the company is not efficient, due to the absence of key phases such as planning, organization, direction and control, in addition to the lack of a baseline projection. This situation is reflected in the results obtained from the financial analysis, where a delicate situation of illiquidity is observed in the acid test ratio of 0.03, and a risky capital structure (98.4% financed with external leverage). However, the high general profitability of the company (131.4%), becomes a mirage, caused by external leverage, since it would be maximizing the short term to the detriment of the future of the company; situation reflected in the 8% profitability of the assets that demonstrates the inefficient use.