Análisis financiero a la asociación de pequeños avicultores Balmar del cantón Balsas. Período 2013- 2014
This paper called "FINANCIAL ANALYSIS OF THE ASSOCIATION OF SMALL PONDS poultry farmers BALMAR CANTON, PERIOD 2013-2014" aims to carry out a process to assess the financial position, past and present, and the results of operations of the company, with the primary objective of establishing...
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| Formato: | bachelorThesis |
| Lenguaje: | spa |
| Publicado: |
2016
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| Materias: | |
| Acceso en línea: | http://dspace.unl.edu.ec/jspui/handle/123456789/16249 |
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| Sumario: | This paper called "FINANCIAL ANALYSIS OF THE ASSOCIATION OF SMALL PONDS poultry farmers BALMAR CANTON, PERIOD 2013-2014" aims to carry out a process to assess the financial position, past and present, and the results of operations of the company, with the primary objective of establishing the best possible estimates and predictions about future results and conditions for managers to make the best decisions. The second objective is focused on performing the vertical analysis where the participation of each of the accounts of the financial statements, in 2014 the non-current assets represents the highest percentage 70.08% was determined where accounts receivable cover 40.76 % in the liabilities account percentage is higher notes and accounts payable with 98.57% in the equity capital of 70.40% is displayed, revenues are related to the activity of the company, costs and expenses are based off of money the company must pay to cover the needs of production. The third objective is intended to perform the horizontal analysis to determine the absolute and relative change that has suffered each item in the financial statements for the period 2013-2014, revenue was evident that in 2014 sales fell, so is encouraged to try to find new markets to increase these amounts, assets for 2014 were favorable growth. The ultimate objective relates to Apply financial ratios for relevant information liquidity, solvency, debt and profitability to measure the achievement of goals, where some negative factors is shown that the company should consider to improve to stay in the market In conclusion it is determined that the sale of merchandise income in 2014 decreased reflecting loss in their economic operations, which is recommended selling policies to improve their economic performance. |
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