Evaluación Financiera, Propuesta de Reestructuración y Cumplimiento de Gestión ante la UAFE de las Comercializadoras de Vehículos en la Ciudad de Cuenca Periodo, 2021-2022.

It is evident that all business activity involves risks, for which they must be prepared with strategies that allow them to reduce and eliminate them in such a way that they are not affected in the development of their activities. To this end, the present degree work Financial Evaluation, Restructuring Proposal and Management Compliance before the UAFE of Vehicle Dealers in the City of Cuenca Period, 2021 - 2022. It is governed under the measures established by the Academic Regulations in force at the Universidad Nacional de Loja. In order to achieve the objectives, the financial evaluation process was considered, starting from the knowledge of the vehicle dealers, their characteristics, their financial structure and the participation of the different items involved in the economic-financial position; case study Ochoamotors Cia.Ltda, through the analysis, increases, decreases and the distribution of the figures in the financial statements were determined; applying financial indicators, liquidity, solvency, management and profitability were determined; the economic and financial performance was analyzed through evaluation measures such as Return on Equity (ROE) and Return on Assets (ROA), which allowed to propose alternatives that lead to increase profitability levels and serve as a guide for decisión making. The methodology consisted of the recognition of the vehicle marketing companies, meetings were held with some of the owners, obtaining reliable and trustworthy information, in this case the financial statements. Once the whole process was applied, some of the results obtained are mentioned below: there is compliance with the statements sent to the UAFE by the vehicle marketers, however, in the development of the financial evaluation it was determined that the company Ochoamotors case study, does not have an adequate inventory rotation system in such a way that it concurs the stagnation of the same, as well as, it does not maintain an appropriate recovery of credit portfolio thus raising its delinquency, determining that the company Ochoamotors maintains economic resources in unproductivity, decreasing its ability to obtain immediate liquidity. For all this, conclusions and recommendations of the research work were presented, constituting a proposal of financial restructuring to be considered for the different entities of the country, as well as for professionals who are interested in this line of research.

• Autor principal: Sánchez Abad, Johanna Patricia (author)
• Formato: masterThesis
• Idioma: spa
• Publicado em: 2023
• Assuntos: CONTABILIDAD; FINANZAS; EVALUACION FINANCIERA; CUENCA
• Acesso em linha: https://dspace.unl.edu.ec/jspui/handle/123456789/28483