Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022
Currently, the evaluation of a company's economic and financial situation, as well as its performance, involves the review and assessment of financial statements that provide essential information for strategic decision-making within the organization. This research study aims to conduct a finan...
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| Formaat: | bachelorThesis |
| Taal: | spa |
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2024
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| Online toegang: | https://dspace.unl.edu.ec/jspui/handle/123456789/31308 |
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Voeg label toe | _version_ | 1857833074936512512 |
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| author | Jiménez Cordero, Erika Mariana |
| author_facet | Jiménez Cordero, Erika Mariana |
| author_role | author |
| collection | Repositorio Universidad Nacional de Loja |
| dc.contributor.none.fl_str_mv | Abrigo Córdova, Irma Eufemia |
| dc.creator.none.fl_str_mv | Jiménez Cordero, Erika Mariana |
| dc.date.none.fl_str_mv | 2024-11-06T13:41:54Z 2024-11-06T13:41:54Z 2024-11-06 |
| dc.format.none.fl_str_mv | 127 p. application/pdf |
| dc.identifier.none.fl_str_mv | https://dspace.unl.edu.ec/jspui/handle/123456789/31308 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Universidad Nacional de Loja |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Nacional de Loja instname:Universidad Nacional de Loja instacron:UNL |
| dc.subject.none.fl_str_mv | CONTABILIDAD Y AUDITORIA ANALISIS FINANCIERO EMPRESA KRADAC LOJA |
| dc.title.none.fl_str_mv | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | Currently, the evaluation of a company's economic and financial situation, as well as its performance, involves the review and assessment of financial statements that provide essential information for strategic decision-making within the organization. This research study aims to conduct a financial analysis of Kradac Cía. Ltda., located in the city of Loja, for the period 2021-2022. The study employs a mixed-methods approach of a cross-sectional nature, utilizing various methods such as deductive, inductive, and mathematical techniques to achieve the research objectives. Through the application of vertical and horizontal analysis, the economic and financial structure of the company was determined alongside the variations that have occurred. The analysis revealed total assets amounting to $729,034.98 for the year 2021 and $719,242.74 for 2022. Additionally, the horizontal analysis indicated a 67% increase in profits for the year 2022 compared to 2021, attributed to an increase in sales and a decrease in administrative costs and expenses in 2022. Finally, the financial indicators of activity, liquidity, indebtedness, and profitability, as established by the Superintendency of Companies, Securities and Insurance, were applied. The indicators of activity and indebtedness did not meet the established standards, reflecting an increase in the indebtedness and leverage ratios. In conclusion, the company experienced a 67% increase in profits, a reduction in accounts payable to third parties, and an increase of $1.18 in the company's current liquidity. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UNL_20cf53e2d799dad74edf453f19d68d6b |
| instacron_str | UNL |
| institution | UNL |
| instname_str | Universidad Nacional de Loja |
| language | spa |
| network_acronym_str | UNL |
| network_name_str | Repositorio Universidad Nacional de Loja |
| oai_identifier_str | oai:dspace.unl.edu.ec:123456789/31308 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Universidad Nacional de Loja |
| reponame_str | Repositorio Universidad Nacional de Loja |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja |
| repository_id_str | 0 |
| spelling | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022Jiménez Cordero, Erika MarianaCONTABILIDAD Y AUDITORIAANALISIS FINANCIEROEMPRESA KRADACLOJACurrently, the evaluation of a company's economic and financial situation, as well as its performance, involves the review and assessment of financial statements that provide essential information for strategic decision-making within the organization. This research study aims to conduct a financial analysis of Kradac Cía. Ltda., located in the city of Loja, for the period 2021-2022. The study employs a mixed-methods approach of a cross-sectional nature, utilizing various methods such as deductive, inductive, and mathematical techniques to achieve the research objectives. Through the application of vertical and horizontal analysis, the economic and financial structure of the company was determined alongside the variations that have occurred. The analysis revealed total assets amounting to $729,034.98 for the year 2021 and $719,242.74 for 2022. Additionally, the horizontal analysis indicated a 67% increase in profits for the year 2022 compared to 2021, attributed to an increase in sales and a decrease in administrative costs and expenses in 2022. Finally, the financial indicators of activity, liquidity, indebtedness, and profitability, as established by the Superintendency of Companies, Securities and Insurance, were applied. The indicators of activity and indebtedness did not meet the established standards, reflecting an increase in the indebtedness and leverage ratios. In conclusion, the company experienced a 67% increase in profits, a reduction in accounts payable to third parties, and an increase of $1.18 in the company's current liquidity.En la actualidad evaluar la situación económica-financiera y el rendimiento de una empresa, consiste en la revisión y evaluación de los Estados Financieros que proporcionan información para la toma de decisiones estratégicas dentro de una compañía, el presente trabajo de investigación se realizó con la finalidad de desarrollar el análisis financiero a la empresa Kradac Cía. Ltda., en la ciudad de Loja, periodo 2021-2022. Este estudio está diseñado con un enfoque mixto de tipo transversal, en el cual se utilizaron diferentes métodos como el deductivo, inductivo y matemático y técnicas que permitieron cumplir con los objetivos. Al desarrollar el análisis vertical y horizontal se determinó la estructura económica y financiera de la empresa y las variaciones que se han generado, revelando así un total de Activos de $ 729.034,98 para el año 2021 y $ 719.242,74 en el 2022 respectivamente, así mismo, con ayuda del análisis horizontal se observó un aumento en las ganancias del 67 % para el año 2022 con respecto al 2021, dado a que, las ventas se incrementaron y los costos y gastos administrativos disminuyeron en el año 2022. Finalmente, se ejecutó los indicadores financieros de actividad, liquidez, endeudamiento y rentabilidad establecidos por la Superintendencia de Compañías, Valores y Seguros, de los cuales, los indicadores de actividad y endeudamiento no cumplieron con los estándares establecidos, reflejando un aumento en el indicador de endeudamiento y apalancamiento. Dando como conclusiones que, la empresa tiene un incremento es sus utilidades del 67%, disminuyendo las cuentas por pagar a terceros y teniendo un incremento de $ 1,18 en la liquidez corriente de la empresa.Universidad Nacional de LojaAbrigo Córdova, Irma Eufemia2024-11-06T13:41:54Z2024-11-06T13:41:54Z2024-11-06info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis127 p.application/pdfhttps://dspace.unl.edu.ec/jspui/handle/123456789/31308spainfo:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T16:00:19Zoai:dspace.unl.edu.ec:123456789/31308Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T16:00:19falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T16:00:19Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse |
| spellingShingle | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 Jiménez Cordero, Erika Mariana CONTABILIDAD Y AUDITORIA ANALISIS FINANCIERO EMPRESA KRADAC LOJA |
| status_str | publishedVersion |
| title | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 |
| title_full | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 |
| title_fullStr | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 |
| title_full_unstemmed | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 |
| title_short | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 |
| title_sort | Análisis Financiero a la Empresa Kradac Cía. Ltda. en la ciudad de Loja, periodo 2021-2022 |
| topic | CONTABILIDAD Y AUDITORIA ANALISIS FINANCIERO EMPRESA KRADAC LOJA |
| url | https://dspace.unl.edu.ec/jspui/handle/123456789/31308 |