Teoría de restricciones para mejorar la estructura económica y financiera de la empresa constructora Ctell Contratistas SAC distrito Trujillo, 2018

• Autor: Vásquez Rivero, Carmen Estefani
• Formato: tesis de grado
• Fecha de Publicación: 2020
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/17997
• Enlace del recurso: https://hdl.handle.net/20.500.14414/17997
• Nivel de acceso: acceso abierto
• Materia: Teoría de restricciones; Margen de utilidad; Gastos operativos; Inventario; Throughput

The purpose of this investigation is to determine the main economic and financial deficiencies of the company Ctell Contratistas S.A.C.; Trujillo district - 2018. The type of study is non-experimental, the applied research methods were inductive, descriptive and dialectical. The sample was represented by the company Ctell Contratistas S.A.C. The survey technique was used. The study was carried out through an interview with the General Manager of the company Ctell Contratistas S.A.C., where it was determined that the company Ctell Contratistas S.A.C. In its administrative area it does not have trained personnel to increase sales, in the financial situation, there is a deficiency due to technical and operational decisions, which is causing the liabilities to increase, little liquidity and latent problem of short and long-term debts, with an outlook for downsizing. It is concluded that the theory of restrictions allows to improve the economic and financial structure of the company Ctell Contratistas S.A.C; given that it has liquidity to meet its different obligations, considering reducing unnecessary administrative and selling expenses, obtaining a favorable decrease in the results for the year. It is recommended that the company Ctell Contratistas S.A.C. You must Implement and execute the Theory of Constraints to have better control allowing you to meet your plans, objectives and goals.