Análisis Financiero en la Empresa “Juan Alejandro Altamirano Materiales de Construcción” de la Ciudad de Catamayo Periodos 2020-2021.

The Curricular Integration Work called Financial Analysis in the Company "Juan Alejandro Altamirano Materiales de Construcción" of the City of Catamayo, Period 2020-2021, was developed with the purpose of analyzing the real economic and financial situation of the company, through the application of vertical and horizontal analysis, to know the level of liquidity, indebtedness, activity and profitability through the application of financial indicators, to determine the cash conversion cycle that the company makes to convert the value of investments into cash; Finally, a financial report is prepared containing relevant information for the company's decision making process. In relation to the vertical and horizontal analysis, financial information was collected and financial statements were obtained, reviewed and restructured for the application of the analysis to the economic and financial structure in order to determine the participation of each of the accounts in relation to the group and subgroup and thus determine the financial variations from one period to another. The results obtained regarding the financial structure show that current assets represent 79.80% of total assets in 2020 and 76.38% in 2021, which means that there is a greater investment of assets due to the economic activity of the company, which is the purchase and sale of finished products, the most significant account is Inventories with a value of $645,410.07 in 2020 and $847. 348.25 for the year 2021; in liabilities the most representative subgroup is the non-current liabilities with 43.12% in 2020 and of 30.85% in 2021, consequence of the long term obligations with financial institutions, the income had a decrease of 49. 928.10 from one period to another, however this result did not harm the company's profit for the year because the costs for the year 2021 decreased the value of $144,829.31, which allowed obtaining a profitability of $90,324.43 in 2020 and $141,296.16 in 2021. The application of financial indicators, the company has sufficient liquidity in the two periods under study to meet its short-term obligations, showing liquidity of $4.45 in 2020 and $7.37 in 2021, however this result is affected by applying the acid test indicator that represents the discount of inventories to know the real liquidity of a company, The result for the year 2020 is $1.10 and $1.27 for the year 2021, which shows little cash liquidity to meet its obligations, the turnover of accounts receivable is favorable, the company takes 18 days in 2020 and 8 days in 2021 to receive the cash from sales made on credit, the inventory turnover is poor with an average of 5 270 days in 2020 and 424 days in 2021; In relation to the indebtedness of the assets, there is a high index in 2020 with 61.06% and 41.21% in 2021, revealing that the company is largely financed by its creditors, especially in 2020. Subsequently, the cash conversion cycle shows that the time elapsed from the time of product acquisition, sale and cash recovery is not optimal, the time elapsed during this cycle is 270 days in 2020 and 424 in 2021. Finally, a financial analysis report was prepared, reflecting the conclusions and recommendations, which is presented to the company's manager so that he/she can make corrective decisions to improve the company's management.

• Главный автор: Uchuari Zaruma, Nicole Stefania (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2024
• Предметы: CONTABILIDAD Y AUDITORIA; ANALISIS FINANCIERO; CATAMAYO; LOJA
• Online-ссылка: https://dspace.unl.edu.ec/jspui/handle/123456789/28755