Aplicación de técnicas y procedimientos de administración financiera a la Comercializadora "herrera Román Cia. Ltda.", en base a los periodos 2012-2013 de la ciudad de Loja

The thesis "APPLICATION MANAGEMENT TECHNIQUES AND PROCEDURES TO FINANCIAL Distributor" ROMAN HERRERA CIA. LTDA ", BASED ON THE PERIODS 2012 - 2013 CITY OF LOJA"., Aims to analyze and evaluate the results of previous periods, as well as organize and design results of the forecasts that the company will minimize risks, seize opportunities and maximize their profits. The first specific objective is: Make the Vertical and Horizontal analysis to understand the structure and variations of the accounts that comprise the financial statements of the company in the period 2012- 2013 with the implementation of the vertical analysis of economic-financial structure was known in where its current assets show a 88.03% non-current assets of 11.97%, current liabilities of 75.30% and non-current 6.50%, in terms of its equity amounts to 18.20 % in 2013; horizontal analysis according to current assets accrued a 20.95%, non-current assets showed a decrease of -14.70%; in current liabilities decreased by 41.01% and non-current liabilities also decreased by -51.57%. The second specific objective is to: Determine Indicators and Financial Ratios according to basic economic activity that reveal the company's liquidity, activity, indebtedness and profitability of the periods 2012-2013, where a Current Ratio of $ 1.17 was obtained and $ 1.34 working capital Universidad Nacional de Loja Área Jurídica Social y Administrativa Carrera de Banca y Finanzas 6 of $ 69,076.69 and $ 45,372.23 respectively where inventories rotated 121 times and 95.51 times, the company has leveraged the assets of $ 3.34 and $ 4.49 and a return the assets of 89.49% and 80.05% correspondingly. The third specific objective is: Apply the Operating and Financial Leverage in the current fiscal year in costs, sales expenses and 2012-2013 periods, where it was only possible to apply the operating leverage allowing obtaining a 4.96% increase in profit 8.33%. The fourth specific objective is to: Develop forecasting revenues and expenditures for the period 2014 - 2015 for the cash budget of the company, where the difference between the income obtained in 2014 is $ 3,287,752.70 and 2015 a value of $ 3,370,808.97 with 2014 expenditures of $ 3,188,850.23 and $ 3,270,242.97 2015 are resulting in net cash flow for 2014 of $ 98,902.47 in 2015 period have a result of $ 100,566.00, and finally these values end cash balance of $ 197,310.74, 2014 and 2015 of $ 297,876.70 adds. The fifth specific objective is: To present the pro forma financial statements for the periods 2014-2015 for the company "ROMAN HERRERA" Cía. Ltda., Which to plan, monitor and safeguard the resources of the same, obtaining a profit of $ 46,736.20 and $ 47,539.97. Universidad Nacional de Loja Área Jurídica Social y Administrativa Carrera de Banca y Finanzas 7 The methodology used for thesis work was scientific, deductive, inductive, analytic, synthetic, mathematical and statistical method, just as techniques such as observation, unstructured interview and literature review. We can conclude that the Distributor "Herrera Roman" Cía. Ltda., The not apply a technical and financial management procedures not know the degree of liquidity, profitability and debt also prevents you know the future results that may be obtained from its activities, the implementation of these key administrative tools that allow you to know the real situation and recommended for a successful future decisions on behalf of the entity.

• Автор: Pacheco Inga, Gladys Alexandra (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2016
• Предмети: Aplicación de Técnicas y Procedimientos; Banca y Finanzas; Administración Financiera; Loja
• Онлайн доступ: http://dspace.unl.edu.ec/jspui/handle/123456789/12597