Análisis financiero en la empresa “Ecolac Cía. Ltda” de la ciudad de Loja, periodos 2020 – 2021.
The Curricular Integration Work called Financial Analysis in the company "Ecolac Cía. Ltda" of the city of Loja, periods 2020 - 2021, is focused on knowing the economic and financial structure of the company. The objectives are framed in applying a vertical and horizontal analysis, financi...
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| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2023
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| Schlagworte: | |
| Online Zugang: | https://dspace.unl.edu.ec/jspui/handle/123456789/27311 |
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Tag hinzufügen | Zusammenfassung: | The Curricular Integration Work called Financial Analysis in the company "Ecolac Cía. Ltda" of the city of Loja, periods 2020 - 2021, is focused on knowing the economic and financial structure of the company. The objectives are framed in applying a vertical and horizontal analysis, financial indicators of liquidity, indebtedness, activity and profitability issued by the Superintendence of Companies, and preparing a financial report containing conclusions and recommendations. The methodology used has a mixed approach of exploratory-descriptive level and non-experimental design, using methods such as; scientific, deductive, inductive, analytical, synthetic, descriptive, mathematical, and statistical, as well as techniques such as; observation, interview, and information gathering. For the results, the vertical and horizontal analysis was performed, measuring the degree of participation of each account and its variations, the assets are represented by Property, Plant and Equipment with a value of $202,929.41 in the year 2020 and $164. 876.58 in the year 2021, showing a decrease of $-38,052.83 in the year 2021; Liabilities are represented by Accounts and Notes Payable with a value of $263,460.51 in the year 2020 and $216,726.49 in the year 2021, showing a decrease of $-46,734.02 with respect to the previous year. Revenues decreased by $ - 20,769.48 and expenses by $-26,208.75 in the year 2021. The financial indicators allowed determining that the company in terms of liquidity can cover a large part of its short-term obligations, presents a high level of indebtedness, and generates little profitability. Finally, the financial report of the results obtained is elaborated, with the due conclusions and recommendations for the correct decision making that contribute to the improvement and growth of the company "Ecolac Cía, Ltda". In conclusion, its economic structure is not very efficient, since its expenses are very high, causing low profits, and it does not have liquidity, has a high level of indebtedness and low profitability. |
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