Valor en riesgo de la empresa : propuesta de cobertura y de estabilización Proceplas S.A.

Abstract

Knowing the value of risk (VaR) in a company is an important issue in business management because it provides a horizon to minimize it through evaluation and management of the plastic pipe company. Correct measurement, control and minimization are essential to maintain or improve financial indicators in optimal conditions; with these elements, Management makes effective decisions for long-term sustainability. In Ecuador, the plastic tube business is very extensive. In this research, statistical analysis of mean and variance was carried out, data from financial statements from sources of control organizations such as the Super Intendency of Companies, as well as ISO business certification and complying INEN regulations, both regarding quality in plastic product, in addition to interviews with managers, advisors and academics, being an important point because it denotes the current reality of the business line. In this sense, the analyzed data and the financial indicators EBITDA, ROE, ROA, turnover of customer accounts receivable, allow a reduction in business risk and it is useful to be able to apply it to PYMES in Ecuador under the going concern hypothesis. Among the important conclusions we can mention that it is possible to implement a proposal to cover the company risk.