ANÁLISIS E INTERPRETACIÓN A LOS ESTADOS FINANCIEROS DE LA EMPRESA DITELOJA CÍA. LTDA., DE LA CIUDAD DE LOJA, PERIODOS 2015 – 2016

The present work called "ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS OF THE COMPANY DITELOJA CÍA. LTDA., OF THE CITY OF LOJA, PERIODS 2015 - 2016. ", was carried out in order to meet the requirement prior to obtaining the title of Accounting Engineer and Auditing Accountant - Auditor, at the National University of Loja . In addition, it allows compliance with the proposed objectives to make reference to: Analyze the financial statements through vertical and horizontal analysis to determine the variation of each of the most significant accounts, in which the participation of each account is determined percentage with respect to the total of a group, in this way to know the position of the company. The application of financial indicators that were used to determine the liquidity, which it has to generate cash, and cover its short-term obligations; of activity, to see the rotation of their inventories, accounts receivable and accounts payable; of indebtedness, to verify the level that has to borrow in the short and long term; and profitability that allows measuring the effectiveness to control costs and expenses, indicators that were used in order to know the real situation of the same, and to make correct decisions. 5 Likewise, a report was prepared to report the economic position in which the entity is located, since it contains recommendations of the most important points that, based on personal criteria, will help to make the right decisions. As for the methodology, it was possible to verify the Company's Economic and Financial Situation, and it consisted of gathering information about the financial statements, applying the vertical, horizontal analysis and the indicators that allowed to determine the liquidity, activity, indebtedness and profitability of the companies. years evaluated to know the situation in which this entity is located. After the development of the thesis work it is concluded that DITELOJA has not carried out any financial analysis, preventing to detect the problems that it has, it has a high index of obligations with short and long term financial institutions having to cover their payments immediately , and therefore it is recommended that the manager continue to perform this financial analysis periodically and in this way implement the necessary corrective measures.

• Hlavní autor: Cabrera Sarmiento, Cristian Alexander (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2018
• Témata: CONTABILIDAD; ESTADOS FINANCIEROS
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/20979