Análisis e Interpretación a los Estados Financieros de la Compañía “Petminsur Cia. Ltda”, de la Ciudad de Loja, Periodo 2021-2022

The Curricular Integration Work entitled "ANALYSIS AND INTERPRETATION OF THE FINANCIAL STATEMENTS OF THE COMPANY "PETMINSUR CIA. LTDA", OF THE CITY OF LOJA, PERIOD 2021-2022" was developed to know and analyze the financial and economic situation of the company through the application of the financial analysis to subsequently make known the results obtained both to the administrative personnel and the partners of the company and in this way contribute with pertinent information for decision making. To begin the analysis of the financial statements, vertical and horizontal analysis was applied in order to evaluate the value of each account about the group to which it belongs, as well as the variations of the accounts that comprise them, i.e., the increases and decreases in the accounts of the financial statements from one period to another. As a result, the most representative account of the Assets corresponds to Machinery and Equipment in both years. The Liabilities of more excellent representation are Accounts and Notes Payable long-term in 2021 and 2022 Accounts and Notes Payable short-term. In Equity, the most representative account corresponds to Accumulated results in both years. Revenues are represented by the account Sale of goods in 2021 and 2022. Meanwhile, Indirect manufacturing costs and expenses are represented by selling expenses in 2021 and 2022. In the application of the horizontal analysis, the financial structure reveals a significant increase in the subgroup of non-current assets concerning total assets, going from 71.86% in 2021 to 84.70% in 2022 due to an acquisition made that affected the account Vehicles, Transportation Equipment and Mobile Road Equipment. On the other hand, the economic structure shows an increase in revenues in 2022. These sales experienced an increase of 2.48%, equivalent to $15,597.09. This increase directly impacted the net profit for the period, which rose from $16,445.06 to $16,732.19 for the year 2022. Through the financial indicators of liquidity, solvency, management and profitability, it was possible to evaluate the company's strengths and weaknesses, determining that Petminsur Cia Ltda. faced financial challenges in 2022, in terms of liquidity and solvency. Although it managed to maintain acceptable profitability and efficient collections management, it is crucial that the company take steps to address areas of concern, such as declining liquidity. Robust and strategic financial management is critical to ensure the company's financial health and sustainable growth. 5 Finally, the financial report is prepared from a synthesis of the results determined from the application of the financial analysis, accompanied by conclusions and recommendations that were developed for the benefit of the company, such as that of Petminsur Cia Ltda. Presents problems in the indebtedness of fixed assets, being financed the assets only in 53% and 57% by own capital.

• প্রধান লেখক: Sánchez Cuenca, Ronald Eduardo (author)
• বিন্যাস: bachelorThesis
• ভাষা: spa
• প্রকাশিত: 2024
• বিষয়গুলি: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; COMPAÑIA; LOJA
• অনলাইন ব্যবহার করুন: https://dspace.unl.edu.ec/jspui/handle/123456789/29227