ANÁLISIS FINANCIERO EN EL TALLER DE CARROCERÍAS DE LA COOPERATIVA DE TRANSPORTES LOJA PERIODO 2014-2015. PROPUESTA DE MEJORAMIENTO

The thesis work called "FINANCIAL ANALYSIS IN THE BODY WORKSHOP OF THE TRANSPORTATION COOPERATIVE LOJA PERIOD 2014-2015. PROPOSAL FOR IMPROVEMENT ", was made taking into account each of the stages of the investigative process, in order to know the current state in which the workshop is, which will be of great importance to all managers in making current decisions and those that will be taken in the future for your planned activities. In order to comply with the proposed objectives, the vertical analysis began to establish in the organization whether it has an equitable distribution of its assets and whether these are in accordance with financial and operational needs. To do so, the State of Financial Position and Income Statement for the years 2014-2015 was analyzed and the percentage composition of each Asset, Liability and Equity account was determined, based on the value of the Total Asset and the percentage represented by each item. of the Income Statement from the Net sales, comparing the figures in vertical form. Likewise, with the application of horizontal analysis, the absolute or relative variation that each item of the financial statements has undergone in one period with respect to another was determined, establishing the growth or decrease of an account in a given period, establishing whether the The behavior of the company in the period examined was good, fair or bad. 5 The application of the reasons for liquidity, activity, indebtedness and profitability indicators, the Dupont system and the calculation of the EVA, made it possible to measure and quantify the economic and financial reality of the Car Body Workshops, as well as to establish the capacity to assume the different obligations to that takes charge to be able to develop its social object and in this way be able to make projections in the short, medium and long term. The financial ratios allow comparisons between the different accounting or economic periods of the company to know what has been the behavior of this during the time and thus be able to do for example short, medium and long term projections, simply make evaluations on past results for take corrective action if this is the case. Finally, the Financial Analysis Report is presented, which includes each result of the vertical and horizontal comparisons and the application of financial ratios and indicators, factors that facilitate the presentation of the Improvement Proposal that will be of great help in making decisions to improve the situation. why you are going through the company.

• Autor principal: Ríos Toro, Gabriela Lisbeth (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2017
• Materias: CONTABILIDAD; ANÁLISIS FINANCIERO; CARROCERIAS; COOPERATIVA LOJA
• Acceso en línea: http://dspace.unl.edu.ec/jspui/handle/123456789/19711