ANÁLISIS FINANCIERO A LA EMPRESA COMPUTADORAS Y ACCESORIOS DEL CANTON GUALAQUIZA, PROVINCIA DE MORONA SANTIAGO, PERIODO 2014 - 2015

The present thesis work was developed under the parameters established in the Academic Regime Regulations of the National University of Loja, with the purpose of obtaining the degree of Accounting and Audit Engineer CPA., Likewise the Financial Analysis process executed to The Balances of the compan...

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Autor principal: Cárdenas Pacheco, Frailin Jesús (author)
Formato: bachelorThesis
Idioma:spa
Publicado em: 2018
Assuntos:
Acesso em linha:http://dspace.unl.edu.ec/jspui/handle/123456789/21094
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Resumo:The present thesis work was developed under the parameters established in the Academic Regime Regulations of the National University of Loja, with the purpose of obtaining the degree of Accounting and Audit Engineer CPA., Likewise the Financial Analysis process executed to The Balances of the company Computers and Accessories, aims to become a managerial support tool, so that the available resources will be used in a better way, and the decisions of the owner will be taken at the appropriate time. Within the execution of this thesis topic, each of the objectives initially proposed in the thesis project was fulfilled; with the application of horizontal and vertical analysis; same that determined the financial structure of the company, likewise the applicability of the relevant financial indicators for the type of business, and finally a financial report was determined with the respective conclusions and recommendations, structured in a clear, reliable manner and with simple language, accessible to all interested parties of business information. At the end of the Financial Analysis process it was possible to establish the main conclusions, in which it was highlighted that the company Computadoras y Accesorios, has economic solvency and has a high percentage of profitability to be able to face its obligations with third parties, this has been seen reflected in the form of economic-financial management that they have been managing, in addition it was determined that they have sufficient liquidity to face the debts they obtain in less than one year, this is the detail of the most outstanding conclusions at the end of the thesis.