Análisis del impacto provocado por el COVID-19 en los estados financieros de Cintas Textiles S.A. de Guayaquil, periodo 2019-2021

The purpose of this research work was to identify the impact of Covid on the financial statements of the company Cintas Textiles S.A. and its comparability with the periods 2019 and 2021. The review of the concepts of the investigated variables provided a theoretical support to the investigation, th...

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Autor principal: Arias Contreras, Nixon Fernando (author)
Outros Autores: Pacurucu Ladines, Genesis Belen (author)
Formato: bachelorThesis
Idioma:spa
Publicado em: 2023
Assuntos:
Acesso em linha:http://repositorio.ulvr.edu.ec/handle/44000/6810
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Resumo:The purpose of this research work was to identify the impact of Covid on the financial statements of the company Cintas Textiles S.A. and its comparability with the periods 2019 and 2021. The review of the concepts of the investigated variables provided a theoretical support to the investigation, thus contributing knowledge and generating ease for the elaboration of an analysis with criteria and financial coherence, based on a methodology Quantitatively and qualitatively, it was observed that the company provides job stability to its collaborators, as well as the incidence of the pandemic in certain accounts, generating growth in them as well as decrease in others. The application of financial ratios made it possible to provide more in-depth information on liquidity, activity ratio, indebtedness and profitability of the company, thus contributing to the creation of a proposal to strengthen the economic health of the company. The perspective of the employees based on the application of a survey, in which it was possible to know their knowledge of the company, years of work and job stability that it provides. The graphic explanation of the company's financial analysis, vertically and horizontally, gave direct light to the variation in its accounts, with truly interesting percentages, showing the benefit of the company in its business and risk management, showing as background the efficiency in the provision of services, with growth in the year of the pandemic of 2% compared to the previous year.