ANÁLISIS FINANCIERO AL “HOSPITAL CLÍNICA SAN AGUSTÍN CÍA. LTDA”, DE LA CIUDAD DE LOJA. PERIODOS 2015-2016

The thesis work called FINANCIAL ANALYSIS TO THE "CLINICAL HOSPITAL SAN AGUSTÍN CÍA.LTDA", OF THE CITY OF LOJA. PERIODS 2015-2016; It was made to fulfill the prerequisite to opt for the degree in Accounting and Auditing, C.P.A, of the National University of Loja, thus adjusting to the current Academic Regulations. Its development allowed for compliance with the general objective that was set for the present work, which focused on conducting a Financial Analysis at the "Hospital Clínica San Agustín Cía. Ltda ", from the city of Loja. Periods 2015-2016 in order to determine the economic and financial situation of the clinic and thereby help the correct decision making, from which three specific objectives were established; Thus, the first consisted of executing the vertical analysis of each study period, measuring the degree of representation of each account against the group to which it belongs and determining the financial structure, as well as knowing clearly how the financial statements are composed, that is, if the distribution of the assets is equitable and goes according to the financial and operational needs of the clinic; In addition, the horizontal analysis was carried out, establishing the financial movements and the variations that refer to the increases or decreases in the figures in the financial statements included in the 2015-2016 study periods. For the fulfillment of the second objective, the financial indicators of liquidity, activity, indebtedness and profitability were applied, which for a better 6 understanding were represented graphically and interpreted, these were developed according to the need and operative activity of the clinic. Finally, the financial report was presented, which has been developed with an easy-to-understand language so that managers and administrators are aware of the results of the analysis and the actual situation of the clinic. Based on this perspective, the theoretical and practical process is based on methods, procedures and analysis techniques, which facilitated their development and in this way deduce a series of relevant results that fulfill the previously stated objectives. The most outstanding results of the study carried out can be mentioned that the Property Plant and Equipment account is the most representative due to the increase of Buildings and Medical Equipment that was given to improve the quality of the clinical service, in turn in the account Provision of Services existed a decrease of 0.87% for the year 2016 due to the fact that there was a reduction in patients that require these private health services; in such a way the clinic's liquidity is $ 1.61 to meet its daily obligations and avoid any imbalance in the future, the turnover of accounts receivable and payable is due to the care of patients transferred by the IESS and MSP values that they are not canceled on time due to lack of fiscal funds by the state; with regard to its financing, the company has its own funds and foreign capital as a result of a bank loan granted by a local financial institution; finally it is evident that the company is profitable the same one that is recommended to continue taking advantage of the resources of its sales of the clinical service to generate greater profits that go in benefit of the same.

• Hlavní autor: Tillaguango Jiménez, Gabriela Catherine (author)
• Médium: bachelorThesis
• Jazyk: spa
• Vydáno: 2018
• Témata: CONTABILIDAD; ANÁLISIS FINANCIERO
• On-line přístup: http://dspace.unl.edu.ec/jspui/handle/123456789/20908