Análisis de los Estados Financieros y Programación de la Tesorería a la empresa comercializadora “San Antonio” de la ciudad de Zamora-Ecuador para el año 2023

The present Curricular Integration Project, entitled “Analysis of the Financial Statements and Treasury Programming of the trading company ‘San Antonio’ of the city of Zamora-Ecuador for the year 2023”, had as main objective to financially analyze the trading company; for this purpose, the financial statements corresponding to the years 2020 and 2021 were compiled and examined. The analysis included three fundamental parts: Vertical Analysis, which allowed identifying the financial structure of the company, evidencing that current assets represented 92% of total assets in both years, which shows that it has invested significantly in resources to support its operations, i.e., it has liquidity; current liabilities constituted approximately 24% of total assets, reflecting a moderate part of the company's resources is financed with short-term obligations. Another relevant aspect is the Horizontal Analysis, which allowed comparing the variations of the accounts between the evaluated periods, a decrease in assets, liabilities and equity was evidenced when comparing the years 2020 and 2021, as a result of external factors such as the impact of the COVID-19 pandemic, which affected the operating capacity of the company, even so the company maintained a solid financial structure, in accordance with the characteristics and demands of its economic sector. In addition, decisive financial indicators were applied, including liquidity ratios: the current ratio, which decreased slightly from 3.84 in 2020 to 3.78 in 2021, remaining at adequate levels to cover short-term debts; the acid test improved from 0.93 to 1.51, reflecting an increase in immediate liquidity without relying on inventories; among the Activity ratios, the inventory turnover increased from 3.66 to 5.65, and the collection period decreased from 17.3 days to 12.1 days, evidencing greater operating efficiency. In terms of activity, the Inventory Turnover increased from 3.66 to 5.65, and the Accounts Receivable Turnover improved from 17.3 days to 12.1 days, reflecting greater operating efficiency. The return on equity had percentages from 14.73% to 14.15%, therefore, it is good that measures to optimize profitability are being adapted. As a result of the analysis, a detailed financial report was prepared for the owner of the company, which included strategic recommendations focused on improving profitability and optimizing working capital management, thus providing a tool focused on decision making for sustainable growth.

• Үндсэн зохиолч: Guerrero Alvarado, Ashly Katherine (author)
• Формат: bachelorThesis
• Хэл сонгох: spa
• Хэвлэсэн: 2025
• Нөхцлүүд: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; EMPRESA; ZAMORA CHINCHIPE
• Онлайн хандалт: https://dspace.unl.edu.ec/jspui/handle/123456789/31952