Modelo Z-Score, Predictor dela situación financiera de las Empresas del Centro Cerámico de Cuenca, período 2019 - 2020.

The main purpose of this research study was to apply a Z-Score Model to predict the financial situation of the Companies of the Centro Cerámico de Cuenca, period 2019-2020. The method adopted to develop the research is the deductive method which, through observation, the values of the accounts in the financial statements used and determined according to the formulas necessary to obtain the index of application of the model were analyzed. The data were identified based on bibliographic and documentary information, in particular the data available on the website of the Superintendencia de Compañías, Valores y Seguros. In the application, the Z1 model was used for manufacturing companies and the Z2 model for commercial and service companies, where the results of each index are then interpreted. Using the model, it is found that in 2019 55% of companies in the Centro Cerámico were in a safe zone, and in 2020 it rose to 65% due to the fact that the companies had a better liquidity ratio and their financial independence increased, whereas, in 2019 27% are in a grey zone and this percentage drops to 18% due to events such as lack of liquidity. Finally, 18% of companies are in a financial insolvency zone in 2019 and 2020 due to reduced liquidity, minimal working capital and a high percentage of dependence on external financing.

• 第一著者: Bardoscia León, Karla Lizbet (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2023
• 主題: Z-Score de Altman; Indicadores; Liquidez; Zona segura; Zona gris; Zona de insolvencia; Estados financieros
• オンライン･アクセス: http://dspace.unach.edu.ec/handle/51000/11815