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Mejora del sistema presupuestario para una eficiente ejecución financiera en el Centro Internacional de la Papa en Lima Metropolitana – períodos 2013, 2014 y 2015Cárdenas Esteban, Luis Ricardo Jesús January 2017 (has links)
El Centro Internacional de la Papa es una organización la cual se dedica a trabajar con un grupo de colaboradores para alcanzar la seguridad alimentaria, el bienestar y la igualdad para las persona con más bajos recursos que dependen de cultivos y sistemas alimentarios de raíces y tubérculos. Estos lo logran mediante la investigación e innovación de la ciencia, tecnología, entre otros. Para lograr esto, la organización se desempeña mediante proyectos, los cuales se dividen en dos partes: científica y financiera; esta última presenta inconvenientes ya que existen variaciones significativas durante su ejecución en relación al presupuesto presentado. Esto causa insatisfacción ante los donantes ya que no se está cumpliendo con lo establecido en el presupuesto, las variaciones surgen por diversos factores ya sean internos o externos.
Los principales problemas encontrados fueron: Perdidas por tipo de cambio, debido a que tanto para la recepción de fondos como para el registro de gastos se utiliza una moneda distinta al presupuesto. Incumplimiento del presupuesto, se presentan variaciones en relación ejecución -presupuesto en forma mensual. Registro inoportuno, esto ocurre a causa de que los proyectos cierran teniendo gastos pendientes. Ineficaz control presupuestal.
La presente tesis investiga el nivel de relación entre el sistema presupuestario con el alcance de objetivos financieros en una Organización Internacional Gubernamental cuya finalidad es la investigación de cultivos y sistemas alimentarios de raíces y tubérculos en Lima Metropolitana.
Esto significa que se buscó mejorar la gestión del sistema presupuestario para que ayudara a alcanzar los objetivos financieros trazados en la organización mediante políticas, mejora de procesos y formas de registro.
International Potato Center is a non profit organization dedicated in working with partners to achieve food security, well-being, and gender equity for poor people in root and tuber farming and food systems. Doing this through research and innovation in science, technology, among others.
In order to achieve its mission, the organization performs by means of social projects. Projects that generally are performed through technical and financial management. Finding in the last one inconveniences due significantly variances within the agreed budget during the project execution. Which causes dissatisfaction between donors as the organization doesn't comply with was established, bringing issues of expenditure eligibility in the short term and sustainability of credibility as an organization in the long term.
The variances between budget and implementation are caused by diverse factors – intern or extern. Which principally are: Exchange rate losses in funds disbursements, utilization of different exchange rate from the budgeted one in the uploading of expenditure, noncompliance of the monthly budget implementation, delay on transactions register due to unrealized technical activities and ineffective budget control.
The present thesis investigates the level of relationship between the budgetary system and the scope of financial objectives in the International Government Organization for the purpose of researching crops and food systems of roots and tubers in Metropolitan Lima.
This means that efforts were made to improve the management of the budget system to help achieve the financial objectives outlined in the organization of policies, improvement of processes and forms of registration.
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Factoring jako moderní nástroj financování obchodní činnosti / Factoring as modern tool for financing of trade activityProcházková, Lenka January 2008 (has links)
The diploma paper with the topic Factoring as modern tool for financing of trade activity investigates various ways of gaining financial sources for a company in its theoretical part. These sources can be internal as well as external ones. External possibilities of financing focused on factoring, its principals, functions and forms are described in more details. It compares the costs for external financing in the practical part, and this with different proportion of the current account credit and factoring.
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Srovnání poskytovaných služeb nabízených bankami studentům v České republice / Comparison of services offered by banks to students in the Czech RepublicKŘEMENOVÁ, Kateřina January 2012 (has links)
This diploma thesis compares the bank accounts offered by banks to students. The diploma thesis also compares the offers overdraft, which are provided on student accounts. The analysis includes student´s accounts of the four largest Czech banks (Česká spořitelna, a. s., Komerční banka, a. s., Československá obchodní banka, a. s.,GE Money Bank, a. s.) two German banks (Deutsche Bank AG, Commerzbank AG) and two Slovak banks (Slovenská spořitelna, a. s., Tatra banka, a. s.).
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Agriculture and Groundwater Overdraft in California’s Central Valley : Lantbruk och grundvatten-övertrassering i Kaliforniens Central Valley regionPeterson, Kaj January 2016 (has links)
Agriculture in California’s Central Valley is important to the US economy and food supply. High reliance on groundwater (GW) for irrigation has led to GW overdraft. Among the consequences is that the GW level is lowered, increasing the energy requirements and cost of GW extraction. This is assessed in a case study of the Turlock subbasin, as well as a simplified Cost-Benefit Analysis (CBA), in which the profitability of strategies for avoiding groundwater overdraft is compared to Business As Usual (BAU) for the years 2001 and 2050, using a high and low energy cost estimate. Climate projections are applied to the year 2050. An overdraft of 95 million m3 in 2001 is found to lower the GW level by 19.3cm, leading to an increase in energy requirements and cost of GW extraction of 0.320 Wh/m3 and 0.416 cents/m3, respectively. A reduction in production was found to be less profitable than BAU in all cases except for the year 2050, using high cost estimates. Crop replacement was found to be profitable in all cases. The use of desalinated water was found to be unprofitable in all cases. It is concluded that climate change and irrigation costs will have one or more of the following outcomes: decreased production, a shift towards higher $/m3 crops, and/or increased food prices. / Lantbruk I Kaliforniens Central Valley region är viktig för den Amerikanska ekonomin och livsmedelsförsörjningen. Stort beroende av grundvatten till konstbevattning har lett till grundvatten-övertrassering. Bland dess konsekvenser är att grundvatten nivån sjunker, vilket gör det mer energi-krävande och kostsamt att pumpa grundvattnet. Detta analyseras i fallstudiet, Turlock subbasin, där det även utförs en förenklad kostnads-nytto analys, i vilken lönsamheten av strategier för att undvika grundvatten-övertrassering jämförs med Business As Usual (BAU) för åren 2001 och 2050, baserad på en hög och en låg uppskattning av energi kostnader. Året 2050 beräknas inklusive förväntade förändringar i klimatet. En övertrassering på 95 miljoner m3 i 2001 visar sig resultera i att grundvatten nivån sjunker 19,3 cm, vilket ökar energibehovet och kostnaden av att pumpa grundvatten med 0,32 Wh/m3 respektivt 0,416 cents/m3. Att minska produktionen visar sig att endast vara lönsamt i ett fall: år 2050 med höga energi uppskattningar. Att byta grödor visar sig vara lönsamt i alla fall. Att förbruka desalinerat vatten visar sig vara olönsamt i alla fall. Det dras slutsatsen att förändringar i klimatet och kostnader av konstbevattning kommer att leda till en eller fler av följande utfall: förminskad produktion, ett skift mot högre $/m3 grödor, och/eller förhöjda matpriser.
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Úvěrové financování podniku / Loan financing of companyŠVEJDOVÁ, Klára January 2011 (has links)
The diploma thesis deals with credit financing of the company. The aim of the thesis is the analysis of credit policy in a specific company, summarize the major findings of the most importatnt credit instruments, outline the course of the credit process and explain the issues of the security for a debt. The partial aim of the thesis is to analyse specific situation of the providing the bank guarantee. The first half of the thesis is focused on the comparison the differences in a bank overdraft and specific loan. In the second half of the thesis there is a matching of the credit products for small and medium enterprises in terms of Czech banks following the planned acquisition of fixed assets in the company. In the final part of the work is done and a summarized evaluation of the data and proposal of measures to streamline the credit financing.
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Analysis and evaluation of economic policy instruments for environmental control in Mexico / Analyse et évolution des instruments de politique économique pour le contrôle environnemental au MexiqueRuiz Arredondo, José Vicente 17 May 2016 (has links)
La présente thèse analyse les principaux aspects du défi de la durabilité des ressources en eau au Mexique avec l'objectif de contribuer à la littérature économique et d'alimenter par les faits l'élaboration de politiques. Elle est composée de trois chapitres. Le premier chapitre analyse la distorsion causée par les subventions à l'électricité et leurs effets sur la surexploitation des nappes phréatiques. Il contribue à la littérature en fournissant des estimations sur les élasticités prix-croisés liées à la demande d'eau d'irrigation au Mexique. Les résultats montrent que les changements dans le prix de l'eau souterraine affectent la quantité d'eau pompée ainsi que la répartition du travail et des engrais. Le deuxième chapitre étudie les effets des inspections environnementales sur l'extraction illégale de l'eau dans les municipalités mexicaines. Les résultats montrent que le programme d'inspection mené par l'agence de l'eau au Mexique a un impact sur le nombre d'irrigants ne possédant pas de concession valide. Toutefois, des efforts supplémentaires sont nécessaires pour améliorer la capacité des bureaux régionaux et permettre au programme d'avoir un effet substantiel sur la durabilité de l'eau. Enfin, le troisième chapitre aborde certaines des préoccupations liées au changement climatique en analysant les effets des périodes de sécheresse et des inondations sur la migration interne au Mexique. Les résultats montrent que la sécheresse comme les inondations agissent comme facteurs d'incitation à la migration interne. En outre, les écarts de revenu, les homicides, et le niveau d'éducation sont des facteurs clés pour la migration interne. / The sustainability or water resources in Mexico is challenged, among other things, by inadequate regulation tools, limited enforcement capacity, and the uncertainty related to climate change. This thesis analyses key aspects of these challenges with the overall objective of contributing to the economic literature and providing inputs for evidence based policy making. The thesis is composed of three chapters. The first chapter looks at the mechanisms regulating groundwater extraction. In particular, it analyses the distortion caused by electricity subsidies and their effects on groundwater overdraft. It contributes to the existing literature by providing estimates on cross-price elasticities related to irrigation water demand in Mexico. The results of this chapter show that changes in the price of ground water not only affect the amount of water pumped, but also the allocation of labour and fertilizers. The second chapter studies the effects of environmental inspections on illegal water extraction across Mexican municipalities. Results show that the main inspection program led by Mexico's water agency does have an impact on the number of irrigators extracting water without a valid concession. However, further efforts improving the capacity of regional offices are required for this program to have a substantive effect on water sustainability. Finally, the third chapter addresses some of the concerns related to climate change by analyzing the effects of droughts and floods on internal migration trends in Mexico. Results show that both droughts and floods act as push factors for internal migration. In addition, results also show that income differential, murders, and educational attainments are key drivers for internal migration in the country.
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Volba nejvhodnějšího provozního úvěru pro podnikatelské subjekty / Selecting the Most Suitable Operating Credit for Business EntitiesPospíšilová, Marie January 2012 (has links)
This thesis deals with the operational business lending . There is an analysis of current capabilities in the lending operations of banks subjectively defined , and the selection of the best product in the specific context of a fictitious business in this thesis. Based on the results of the analysis and comparison is given a rank of banks and they provide products that are suitable for fictitious businesses.
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Eliminating Cash; cash-free corporate liquidity : A study on the plausibility and efficiency of financial leanCharpentier, Viktor January 2019 (has links)
This paper addresses the problem of a failing net debt approach; deposited funds rarely compensate the cost of debt. Venturing into operational credit facilities, the study evaluates the efficiency and feasibility of transitioning into fully cash-free liquidity management. The study takes a holistic approach and evaluates the research questions from the perspective of management through case studies on four smaller Swedish industrial firms. The study finds that there is substantial potential to free up capital; return on equity could have been boosted by an annual 5-10 percent including substantial one-off distributions. The study also concludes that Agency reasons are strong reasons for why firms are carrying material cash reserves. Through qualitative interviews, the study identifies several additional, but not less important, obstacles in the way of a full out cash-free transition. Most significantly, the financial system is not offering fully committed long term operational credit facilities and operating across different jurisdictions complicates the consolidation of liquidity. The study concludes that the matter would not have vast negative implications on real business activities, although further research would be required in regard to an extended debt overhang problem. / Uppsatsen kretsar kring den fallerande logiken med begreppet nettoskuld; tillgodohavanden på bank genererar sällan upp för kostnaden relaterad till motsvarande skuld. Med utgångspunkt i operationella kreditstrukturer utvärderas möjliga effektivitetsvinster och genomförbarheten av en fullständig övergång till kassa-fri likviditetshantering. Studien har ett holistiskt angreppssätt och utvärderar frågeställningarna från ett management-perspektiv genom fallstudier på fyra mindre svenska industriella bolag. Studien finner betydande möjligheter att frigöra kapital; årliga avkastningen på eget kapital hade kunnat öka med 5–10 procent och betydande engångsutdelningar hade varit möjliga. Studien finner vidare att agentteorin är en stark anledning till att bolag bär betydande kassapositioner. Genom kvalitativa intervjuer identifierar studien ytterligare, men ej desto mindre betydande, hinder för en kassa-fri övergång. Mest betydelsefullt, är att nuvarande finansiella system inte erbjuder för syftet fullgoda kreditstrukturer, samt det faktum att företag med verksamhet över olika jurisdiktioner upplever juridiska svårigheter med att konsolidera likviditet. Studien drar slutsatsen att en övergång inte skulle medföra betydande negativa konsekvenser för den operativa affärsverksamheten, men identifierar samtidigt att ytterligare studier skulle vara nödvändiga framförallt kring hur finansiella incitament kopplade till agent-teorins ’debt overhang’ skulle förändras vill en övergång till en fullt garanterad operationell kreditstruktur.
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Analýza financování exportu vybraného podnikatelského subjektu / The analysis of the financial export of the selected business subjectPROCHÁZKOVÁ, Hana January 2009 (has links)
The main objective of the diploma work was to analyze possibilities of export financing of chosen enterprise subject and to suggest optimal solution. Partial target was to draw up strategy of export support forms, export services and supportive programs for selected enterprise. Subject of this work is company FARMTEC, a. s., active in production of agricultural technology and its sale on Czech and foreign markets. Investment loan, overdraft financing and supplier credit are the prevailing sources of financing used by this company. As well cooperation with companies EGAP, ČEB and CzechTrade is maintained. Financing product TOP Export II offered by Česká spořitelna is found as the best solution for company FARMTEC, a. s. It comprises factoring financing. Further it is recommended to use a new against-crisis product currently offered by EGAP. It is proposed to present company in official address book of Czech export companies offered by CzechTrade.
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Zlepšení finanční situace podniku využitím factoringu / Financial Situation Improvement by Means of FactoringRak, Tomáš January 2007 (has links)
This master's thesis is dealing with alternate form of financing – factoring and its benefits for the company. Theoretic part explains the basics of factoring, its types, advantages and disadvantages. Practical part displays the influence of factoring by help of financial analysis on specific company – how factoring helped to improve financial situation. Next the costs of factoring are compared with bank overdraft. At the end of thesis is defined recommendation to continue with factoring.
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