Search

La creciente incertidumbre de los mercados locales plantea retos de interés para todas las compañías, por lo que se hace necesario tener herramientas que ayuden al análisis de la venta y la rentabilidad que los clientes aportan a las empresas. En este trabajo se enfocó en la rentabilidad empresarial y se propuso la implementación de una herramienta por medio de la que se obtiene el estado de pérdidas y ganancias de la compañía (una multinacional de consumo masivo), por cliente y canal hasta margen bruto, con el fin de facilitar la toma de decisiones, en especial del equipo comercial y financiero. Gracias a los resultados encontrados con la implementación de la herramienta, se detectaron oportunidades que, de ser puestas en acción en clientes y canales, traerían beneficios para la compañía, puesto que se disminuirían los costos y los gastos y se incrementaría la rentabilidad., The growing uncertainty of local markets presents challenges of interest to all companies. It is for this reason that it is necessary to have tools that help to analyze the profitability that customers bring to companies. In this essay an investigation on Business Profitability was developed. The implementation of a tool is proposed through which the Company´s Profit and Loss Statement is obtained (a Mass Consumer Multinational), by Client-Channel to Gross Margin. This is in order to facilitate decision-making, especially by the commercial and financial team. Thanks to the results found, opportunities were detected in some clients that, if implemented, would bring benefits for the company, reducing costs and expenses, and increasing profitability.

The aim of the thesis is to determine the relation between subjectively perceived and financially measured performance of a firm. The introduction of the thesis is focused on performance characteristics and measurement. Further, based on foreign and domestic researches, subjectively perceived performance is defined and comparison with objectively (financially) measured one is made. Results of the researches prove that between subjectively perceived and financially measured performance, there exists substantial to very strong statistical association. Following on an own research was carried out. As the tool for data collection serves a questionnaire sent to firms from the Czech and Slovak Republic. The data collected are compared with values of select financial measures: with ROA, ROE, ROS and Gross Sales. Said own research also confirmed a positive correlation between subjectively perceived and financially measured performance of the firm, albeit weaker than in foreign researches.

Drawing on a new set of nationally representative, internationally comparable household surveys, this paper provides an overview of key features of structural transformation—labor allocation and labor productivity—in four African economies. New, micro-based measures of sector labor allocation and cross-sector productivity differentials describe the incentives households face when allocating their labor. These measures are similar to national accounts-based measures that are typically used to characterize structural changes in African economies. However, because agricultural workers supply far fewer hours of labor per year than do workers in other sectors, productivity gaps disappear almost entirely when expressed on a per-hour basis. What look like large productivity gaps in national accounts data could really be employment gaps, calling into question the prospective gains that laborers can achieve through structural transformation. These employment gaps, along with the strong linkages observed between rural non-farm activities and primary agricultural production, highlight agricultures continued relevance to structural change in Sub-Saharan Africa.