Análisis a los estados financieros de la empresa del Sr. “Luis Gilberto Samaniego Murillo” de la ciudad de Loja, periodo 2020-2021

The present Curricular Integration Work called: Analysis of the Financial Statements of the company of "Mr. Luis Gilberto Samaniego Murillo "of the city of Loja, Period 2020 - 2021 was developed in order to know the financial behavior of the company. For its development, methods and techniques were used that allowed the collection of information, facilitating the interpretation of financial data, a visit was made to the company with the purpose of knowing the object of study and to collect relevant and reliable information such as the statements and then be subjected to methods of financial analysis. The financial structure began to be determined through vertical and horizontal analysis, likewise liquidity, indebtedness, activity, profitability and leverage indicators were applied. The results that were found within the company of Mr. Luis Gilberto Samaniego Murillo in the assets in the year 2020 to 2021 have had an increase of $98,643.17, which is equivalent to 37.48%, is due to a car loan that was used for personal purposes value that is not related to the economic activity of the company, the obligations in the year 2020 to 2021 show an increase of $53,220.36 equivalent to 108.75% due to the fact that in 2021 spare parts were acquired and maintenance was carried out to vehicles; The equity from 2020 to 2021 has an increase of $45,422.81, which in percentage is equivalent to 21.20% because it has a profit compared to the previous year, which generates performance or liquidity for the company. According to the analysis carried out on the Income Statement of Mr. Luis Gilberto Samaniego Murillo's company in the periods 2020 to 2021, income has increased by $80,500.35, which is equivalent to 36.87% due to its level of service provision. heavy load transport; While expenses show an increase of $97,464, equivalent to 60.50%, this is due to personnel expenses and vehicle maintenance and repairs. So the company must reduce expenses to have higher income. The indicators of which liquidity, indebtedness, activity and profitability are determined are applied in such a way that they allowed to know the level of operations of the company.

• Autore principale: Vélez Quizhpe, Patricia Alexandra (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2023
• Soggetti: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; EMPRESA; PATRIMONIO
• Accesso online: https://dspace.unl.edu.ec/jspui/handle/123456789/27787