Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014
The thesis entitled "Analysis and Evaluation of Economic and Financial Lexxuz & Co. trading company., In the city of Loja, period 2013-2014" was held in order to identify whether the management carried out within the company has allowed take adequate precautions for the use of its reso...
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| Format: | bachelorThesis |
| Język: | spa |
| Wydane: |
2016
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| Hasła przedmiotowe: | |
| Dostęp online: | http://dspace.unl.edu.ec/jspui/handle/123456789/13502 |
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| _version_ | 1857833074416418816 |
|---|---|
| author | Agila Sepa, Yanina Susana |
| author_facet | Agila Sepa, Yanina Susana |
| author_role | author |
| collection | Repositorio Universidad Nacional de Loja |
| dc.contributor.none.fl_str_mv | Yaguache Maza, Dunia Maritza |
| dc.creator.none.fl_str_mv | Agila Sepa, Yanina Susana |
| dc.date.none.fl_str_mv | 2016-06-02T20:47:19Z 2016-06-02T20:47:19Z 2016 |
| dc.format.none.fl_str_mv | 256 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.unl.edu.ec/jspui/handle/123456789/13502 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Loja, 2 de junio |
| dc.rights.none.fl_str_mv | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Nacional de Loja instname:Universidad Nacional de Loja instacron:UNL |
| dc.subject.none.fl_str_mv | CONTABILIDAD ANÁLISIS Y EVALUACIÓN ESTRUCTURA FINANCIERA SISTEMA DUPONT |
| dc.title.none.fl_str_mv | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The thesis entitled "Analysis and Evaluation of Economic and Financial Lexxuz & Co. trading company., In the city of Loja, period 2013-2014" was held in order to identify whether the management carried out within the company has allowed take adequate precautions for the use of its resources, for it developed the vertical and horizontal analysis to meet both economic and financial structure of the company, thus establishing the degree of percentage share of assets, liabilities, equity, income decisions and Expenses; as well as to know the absolute and relative variation that each item has one year to another. To comply with the specific objective: To apply and interpret financial indicators to measure the degree of liquidity, profitability, activity and indebtedness of the company during the periods analyzed own financial indicators of business activity was applied with their respective interpretations and graphs in order to determine the degree of liquidity, activity, indebtedness and profitability in the periods analyzed. In the second specific objective: To evaluate the economic structure of the company by applying methods such as working capital, cash conversion cycle, Breakeven, Added (EVA) Economic Value, and Dupont System; data and values contained in the financial statements to 6 understand the importance existing between the generated return on investment, asset turnover, the profit margin obtained were taken; leverage and balance that must reach your income and expenses not to lose or win. To fulfill the ultimate goal. To design and submit a report to the Lexxuz & Co. trading company, about Financial Analysis and Evaluation thereof containing conclusions and recommendations, it was necessary to make the whole process I practice as vertical analysis, horizontal, reasons financial and financial evaluation methods in order to get the results, thereby determining each of the conclusions that were reached with appropriate improvement strategies that will be subsequently communicated to the manager so you can make the right decisions. Finally it can be concluded that the trading company Lexxuz & Cia., Does not have an analysis and economic and financial assessment to help you identify whether the use of its resources has been adequate, the utility company is minimal due to the decrease in their sales and the presence of high administrative costs for the adequacy of its business premises that annually, debt has short and long-term financial institutions that will produce considerable capital cost for the high interest payments. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UNL_39983263bbb034ffe3cefae80fe932d8 |
| instacron_str | UNL |
| institution | UNL |
| instname_str | Universidad Nacional de Loja |
| language | spa |
| network_acronym_str | UNL |
| network_name_str | Repositorio Universidad Nacional de Loja |
| oai_identifier_str | oai:dspace.unl.edu.ec:123456789/13502 |
| publishDate | 2016 |
| publisher.none.fl_str_mv | Loja, 2 de junio |
| reponame_str | Repositorio Universidad Nacional de Loja |
| repository.mail.fl_str_mv | * |
| repository.name.fl_str_mv | Repositorio Universidad Nacional de Loja - Universidad Nacional de Loja |
| repository_id_str | 0 |
| rights_invalid_str_mv | http://creativecommons.org/licenses/by-nc-sa/3.0/ec/ |
| spelling | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014Agila Sepa, Yanina SusanaCONTABILIDADANÁLISIS Y EVALUACIÓNESTRUCTURA FINANCIERASISTEMA DUPONTThe thesis entitled "Analysis and Evaluation of Economic and Financial Lexxuz & Co. trading company., In the city of Loja, period 2013-2014" was held in order to identify whether the management carried out within the company has allowed take adequate precautions for the use of its resources, for it developed the vertical and horizontal analysis to meet both economic and financial structure of the company, thus establishing the degree of percentage share of assets, liabilities, equity, income decisions and Expenses; as well as to know the absolute and relative variation that each item has one year to another. To comply with the specific objective: To apply and interpret financial indicators to measure the degree of liquidity, profitability, activity and indebtedness of the company during the periods analyzed own financial indicators of business activity was applied with their respective interpretations and graphs in order to determine the degree of liquidity, activity, indebtedness and profitability in the periods analyzed. In the second specific objective: To evaluate the economic structure of the company by applying methods such as working capital, cash conversion cycle, Breakeven, Added (EVA) Economic Value, and Dupont System; data and values contained in the financial statements to 6 understand the importance existing between the generated return on investment, asset turnover, the profit margin obtained were taken; leverage and balance that must reach your income and expenses not to lose or win. To fulfill the ultimate goal. To design and submit a report to the Lexxuz & Co. trading company, about Financial Analysis and Evaluation thereof containing conclusions and recommendations, it was necessary to make the whole process I practice as vertical analysis, horizontal, reasons financial and financial evaluation methods in order to get the results, thereby determining each of the conclusions that were reached with appropriate improvement strategies that will be subsequently communicated to the manager so you can make the right decisions. Finally it can be concluded that the trading company Lexxuz & Cia., Does not have an analysis and economic and financial assessment to help you identify whether the use of its resources has been adequate, the utility company is minimal due to the decrease in their sales and the presence of high administrative costs for the adequacy of its business premises that annually, debt has short and long-term financial institutions that will produce considerable capital cost for the high interest payments.El trabajo de tesis denominado “Análisis y Evaluación Económica-Financiera de la empresa comercial Lexxuz & Cía., de la ciudad de Loja, periodo 2013-2014”, se realizó con el objeto de identificar si la gestión realizada dentro de la empresa ha permitido tomar decisiones adecuadas en cuanto a la utilización de sus recursos, para ello desarrolló el análisis vertical y horizontal para conocer la estructura tanto económica como financiera de la empresa, de esta forma establecer el grado de participación porcentual del Activo, Pasivo, Patrimonio, Ingresos y Gastos; así como también conocer la variación absoluta y relativa que ha tenido cada rubro de un año a otro. Para dar cumplimiento a su objetivo específico: Aplicar e interpretar indicadores financieros para medir el grado de liquidez, rentabilidad, actividad y endeudamiento de la empresa durante los periodos analizados se aplicó indicadores financieros propios de la actividad comercial con sus respectivas interpretaciones y gráficas con el fin de determinar el grado de liquidez, actividad, endeudamiento y rentabilidad en los periodos analizados. En el segundo objetivo específico: Evaluar la estructura económica de la empresa mediante la aplicación de métodos como : Capital de Trabajo, 3 Ciclo de Conversión del efectivo, Punto de Equilibrio, Valor Económico Agregado (EVA), y Sistema Dupont; se tomaron datos y valores contenidos en los Estados Financieros para conocer la importancia existente entre el rendimiento generado sobre la inversión, la rotación de activos, el margen de utilidad obtenida; nivel de apalancamiento y el equilibrio al que deben llegar sus ingresos y gastos para no perder ni ganar. Para dar cumplimiento al último objetivo: Diseñar y presentar un informe a la empresa comercial Lexxuz & Cía., acerca del Análisis y Evaluación Financiera de la misma que contenga conclusiones y recomendaciones, fue necesario realizar todo el proceso practico como análisis vertical, horizontal, razones financieras y métodos de evaluación financiera con el propósito de obtener los resultados, de esta forma determinar cada una de las conclusiones a las cuales se llegó con las debidas estrategias de mejoramiento que serán comunicadas posteriormente a la gerente para que pueda tomar las decisiones adecuadas. Finalmente se puede concluir que la empresa comercial Lexxuz & Cía., no cuenta con un análisis y evaluación económico-financiero que le permita identificar si la utilización de sus recursos ha sido adecuada, la utilidad de la empresa es mínima debido a la disminución de sus ventas y a la presencia de altos gastos administrativos por la adecuación de su local 4 comercial que la realiza anualmente, posee endeudamiento de corto y largo plazo con instituciones financieras que le producen un costo de capital considerable por el elevado pago de intereses.Loja, 2 de junioYaguache Maza, Dunia Maritza2016-06-02T20:47:19Z2016-06-02T20:47:19Z2016info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis256 p.application/pdfhttp://dspace.unl.edu.ec/jspui/handle/123456789/13502spahttp://creativecommons.org/licenses/by-nc-sa/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Nacional de Lojainstname:Universidad Nacional de Lojainstacron:UNL2025-05-02T16:00:16Zoai:dspace.unl.edu.ec:123456789/13502Institucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oaiEcuador***opendoar:02025-05-02T16:00:16falseInstitucionalhttps://dspace.unl.edu.ec/Universidad públicahttps://unl.edu.ec/https://dspace.unl.edu.ec/oai*Ecuador***opendoar:02025-05-02T16:00:16Repositorio Universidad Nacional de Loja - Universidad Nacional de Lojafalse |
| spellingShingle | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 Agila Sepa, Yanina Susana CONTABILIDAD ANÁLISIS Y EVALUACIÓN ESTRUCTURA FINANCIERA SISTEMA DUPONT |
| status_str | publishedVersion |
| title | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 |
| title_full | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 |
| title_fullStr | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 |
| title_full_unstemmed | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 |
| title_short | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 |
| title_sort | Análisis y Evaluación Económica-Financiera de la empresa comercial LEXXUZ & CÍA de la Ciudad de Loja, período 2013-2014 |
| topic | CONTABILIDAD ANÁLISIS Y EVALUACIÓN ESTRUCTURA FINANCIERA SISTEMA DUPONT |
| url | http://dspace.unl.edu.ec/jspui/handle/123456789/13502 |