“ANÁLISIS FINANCIERO A IMPORTADORA ORTEGA CIA. LTDA. DE LA CIUDAD DE LOJA, PERIODOS 2016-2017”
Thesis work called "FINANCIAL ANALYSIS TO IMPORTER ORTEGA CIA. Ltda. FROM THE CITY OF LOJA PERIODS 2016-2017" was executed in compliance with the previous requirement to qualify for the Degree and Title of Engineer in Accounting and Auditing, Public Accountant-Auditor. Its development allo...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2020
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| Subjects: | |
| Online Access: | http://dspace.unl.edu.ec/jspui/handle/123456789/23281 |
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Add Tag | Summary: | Thesis work called "FINANCIAL ANALYSIS TO IMPORTER ORTEGA CIA. Ltda. FROM THE CITY OF LOJA PERIODS 2016-2017" was executed in compliance with the previous requirement to qualify for the Degree and Title of Engineer in Accounting and Auditing, Public Accountant-Auditor. Its development allowed to fulfill the general objective that was set for the thesis work, the same that focused on performing a Financial Analysis to Importadora Ortega Cia. Ltda., of the city of Loja, periods 2016 – 2017, in order to know and analyze the economic and financial situation of the company, allowing gerenca to make appropriate decisions for the benefit of it. To do this, the vertical analysis was carried out, to determine the degree of participation of each of the accounts of the financial statements, the account with the greatest relevance are the Goods Inventories that represents 50.51% in relation to the total assets , and accounts and documents payable to suppliers represent 59.39% of the total liability, recognizing that they are accounts of great importance for the development of commercial activity, and for getting to know the economic and financial structure; horizontal analysis was then carried out to establish the increases and decreases they have had, the Merchandise Inventory has had an increase of 38.95% that is due to the no adequate turnover of inventories, these results are operations carried out in 2016 and 2017. Subsequently, the financial indicators were applied to measure the company's performance and financial situation, indicating that the company does not have sufficient liquidity of $0.87 in 2016 and $0.92 in 2017, to cover its short-term debts, within the Activity Indicators showed that the turnover of the goods in 2016 is 11.73 times and in 2017 it is 7.36 times an unfavorable result for the company, the recovery of the receivables is satisfactory as is the time in which it is re- they fuel payments to suppliers, applying the Indebtedness indicators it is known that the company has generated a high level of indebtedness of 90.55% and 97.17% indicating that the company is financed by third-party capital and through the Profitability was determined to generate a low level of return that does not compensate for the investment made. When implementing the financial indicators, they will be able to verify the financial and economic situation of Importadora Ortega Cía. Ltda. After carrying out the financial analysis, a report was prepared of the entire process carried out that will be socialized by the partners of the company and being able to take the correctives necessary for the improvement of the same. |
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