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Objetiu: Aquest treball pretén reflectir la situació econòmica i financera de les empreses càrnies catalanes en el període 2007-2011, mitjançant l'anàlisi de dades dels seus estats comptables, per tal de diagnosticar la salut empresarial del sector de càrnies catalanes. L'estudi també realitza una anàlisi descriptiva de les entitats que engloben les càrnies catalanes i la posició que ocupen dintre de les indústries agroalimentàries espanyoles, identificant les diferents variables d'anàlisi a curt termini, a llarg termini i d'anàlisi econòmica; afegint a l'anàlisi convencional informacions patrimonials i de tresoreria procedents l'Estat de canvis en el patrimoni net i l'Estat de fluxos d'efectiu. Disseny i metodologia: Fer una anàlisis financera a curt termini, a llarg termini, de resultats i dels dos estats nous: Estat de canvis en el patrimoni net i Estat de fluxos d'efectiu sobre una mostra de 130 empreses catalanes utilitzant l'estadística descriptiva oportuna. Aportacions i Resultats: La principal aportació ha estat el diagnòstic d' una bona salut empresarial d'aquestes empreses càrnies en el període analitzat tot i que a partir de l'any 2011 hi ha un canvi en els indicadors financers utilitzats. Limitacions: Seria convenient estendre la mostra i observar en els exercicis posteriors al 2011 si es verifica el canvi de tendència dels indicadors. Implicacions pràctiques: Permet valorar la projecció que ha fet aquest sector d'activitat a Catalunya en el període analitzat. Implicacions socials: Els resultats de l'estudi permet veure la projecció de futur que té aquest sector amb els canvis oportuns a fer. Valor afegit: Per les associacions d'indústries càrnies permet fer una valoració de la salut empresarial de les principals empreses associades i per emprendre els reptes de futur oportuns.Purpose: This work is intended to reflect the economic and financial situation of the Catalan meat companies during the period 2007-2011, by analyzing data from their financial statements, in order to diagnose the health of the corporate Catalan meat sector. The study also performed a descriptive analysis of the entities that make up the Catalan meat companies and their position within the Spanish food industry, identifying the different variables for short term analysis, long term and economic analysis; adding conventional analysis of treasury information from the statement of changes in equity and cash flow statement. Design/methodology/approach: Finanacera to analyze short-term to long-term results and the two new states: Statement of changes in equity and cash flow statement on a sample of 130 Catalan companies using appropriate descriptive statistics. Findings: The main contribution was the diagnosis of a healthy business these meat companies in the period analyzed but from 2011 there is a change in financial indicators used. Research limitations/implications: It would be desirable to extend the sample observed in subsequent years by 2011 if verified the turnaround indicators. Practical implications: Possible to assess the screening has made this sector in Catalonia in the period analyzed. Social implications: The results of the study can see the future projection of this sector to make the necessary changes.. Originality/value: For associations meat industries allow us to assess the health of major business partners and take appropriate future challenges.Purpose: This work is intended to reflect the economic and financial situation of the Catalan meat companies during the period 2007-2011, by analyzing data from their financial statements, in order to diagnose the health of the corporate Catalan meat sector. The study also performed a descriptive analysis of the entities that make up the Catalan meat companies and their position within the Spanish food industry, identifying the different variables for short term analysis, long term and economic analysis; adding conventional analysis of treasury information from the statement of changes in equity and cash flow statement. Design/methodology/approach: Finanacera to analyze short-term to long-term results and the two new states: Statement of changes in equity and cash flow statement on a sample of 130 Catalan companies using appropriate descriptive statistics. Findings: The main contribution was the diagnosis of a healthy business these meat companies in the period analyzed but from 2011 there is a change in financial indicators used. Research limitations/implications: It would be desirable to extend the sample observed in subsequent years by 2011 if verified the turnaround indicators. Practical implications: Possible to assess the screening has made this sector in Catalonia in the period analyzed. Social implications: The results of the study can see the future projection of this sector to make the necessary changes.. Originality/value: For associations meat industries allow us to assess the health of major business partners and take appropriate future challenges. |
