Diseño en Excel mediante herramientas de Business Intelligence de un modelo de diagnóstico financiero para una pequeña empresa

Abstract

CONCREACERO is a small company of the construction sector located in the city of Medellin, with over twenty years of experience providing civil engineering services specialized in design, construction and installation of steel structures. The company currently lacks tools and methodologies that allow analysis and reporting for strategic decision making focused on continuous improvement of the economic value added to their owners. Drawing on some BI tools, a financial diagnostic model that integrates data from internal and external sources to the company was designed using Excel. Internal sources consist of the financial statements and some specific data entered by the end user of the model. External sources of information correspond to quotations of securities traded on the Colombian stock exchange market. From the information stored in the database of the model, it was created a dashboard that allows monitoring the status and progress of each of the relevant value inductors and of the financial and operating inductors related through the creation system of value proposed by Oscar Leon Garcia. For each of the elements making up the control panel, were created detail modules that analyze its progress monthly and its components. A series of modules with traditional indicators that complement the main analysis also were designed. With the results produced by the model, we performed a first analysis and identified a number of variables related to working capital, cost structure and capital structure that may be affecting the generation value.