Análisis de los Estados Financieros de la Federacion Regional de Asociaciones de Pequeños Cafetaleros Ecologicos del Sur ̈Fapecafes ̈, Períodos 2021-2022.

This Curriculum Integration Work entitled "Financial Statements Analysis of Associations’ Regional Federation of Southern Small Ecological Coffee Growers business 'Fapecafes' 2021-2022" facilitated a comprehensive evaluation of the economic and financial performance of the organization. To attain a clear understanding of the economic situation, three principal methodologies were employed: vertical analysis, horizontal analysis, and the application of financial indicators as delineated in the 14th Edition of "Applied Financial Analysis and Management Principles" book by Héctor Ortiz Anaya. The vertical analysis enables the identification of increases and decreases in account balances from one period to another as presented in the financial statements, while the horizontal analysis disaggregates the variations in each account across the periods 2021-2022 for further scrutiny. Among the assets, inventories are noteworthy comprising 56.40% in 2021 and 46.64% in 2022, effectively financed by accounts payable which accounted for 65.70% in 2021 and 61.29% in 2022. The equity structure supports both current and future operations, with capital representing 34.19% in 2021 and 38.71% in 2022. This equity is primarily constituted by contributions from partners, national and international donations, and the accumulated results from each fiscal year. Specifically, liquidity indicators were utilized to assess the capacity to generate cash and meet short-term obligations; activity indicators were employed to evaluate merchandise turnover; debt indicators were analysed to gauge financial stability and solidity; and profitability indicators were examined to ascertain the association's performance in relation to its sales assets and equity. According to the debt indicators, the Federation exhibited a commitment level of 65.81% in 2021 and 61.29% in 2022. The Fapecafes Federation's elevated debt level signifies that a substantial portion of its income is allocated to servicing these financial obligations. This scenario may yield adverse consequences for Fapecafes, potentially diminishing its investment capacity in critical growth areas such as productive assets, innovation and the development of new products as a significant portion of resources remains encumbered. In conclusion, pertinent findings and recommendations derived from the financial analysis are presented to foster enhanced development of the Federation.

• Հիմնական հեղինակ: Quezada Santin, Jennifer Adriana (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2025
• Խորագրեր: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; CAFETEROS ECOLOGICOS; CAFE
• Առցանց հասանելիություն: https://dspace.unl.edu.ec/jspui/handle/123456789/31979