Análisis financiero y aplicación de indicadores a la Empresa Gasup, en la provincia de Orellana, periodos 2014-2015
This thesis work is developed under the guidelines of the Academic Regulations of the National University of Loja, with the purpose of obtaining the degree of Accounting and Auditing Engineer CPA, as well as the Financial Analysis process executed to the Balances of the company Gasup, plans to becom...
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| Format: | bachelorThesis |
| Wydane: |
2017
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| Hasła przedmiotowe: | |
| Dostęp online: | http://dspace.unl.edu.ec/jspui/handle/123456789/19757 |
| Etykiety: |
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Dodaj etykietę | Streszczenie: | This thesis work is developed under the guidelines of the Academic Regulations of the National University of Loja, with the purpose of obtaining the degree of Accounting and Auditing Engineer CPA, as well as the Financial Analysis process executed to the Balances of the company Gasup, plans to become a managerial support tool when making decisions to achieve a better use of available resources. In the execution of this thesis work, each of the specific objectives was taken into account, where a horizontal analysis is included, considering the absolute and relative variation, establishing the increase or decrease of an account. Second, vertical analysis; which is examined by items and groups of accounts; and finally, the application of financial indicators with which it was possible to determine a reliable, clear and simple report, in which the most relevant aspects of the interpretation are considered, as well as possible strategies for improving Gasup's activities, Once the analyzes were completed, a report was prepared for the manager, which will be of valuable help in making decisions for the benefit of the company. Once the Financial Analysis of the Gasup company was finished, it became evident that the economic situation of the company is profitable; but it is also recommended not to neglect the control of the values of accounts receivable; because the level of liquidity of the same is put at risk; this event hinders normal business development by having securities receivable with a time of more than 90 days. Based on everything analyzed, the conclusions and recommendations are drawn up at the end of the document, looking for them to be very useful for the owner Manager |
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