Análisis e Interpretación de los Estados Financieros de Valdivieso Vásquez y Compañía, de la Ciudad de Loja, periodos 2021-2022

The present curricular integration work entitled "Analysis and Interpretation of the Financial Statements of Valdivieso Vásquez y Compañía, of the City of Loja, periods 2021-2022", is a practical theoretical investigation, which was carried out by obtaining, reviewing , restructuring of the Financial Statements, and applying financial analysis tools; The development is based on presenting the theoretical foundation to carry out an external analysis, as well as using methods such as deductive, analytical, mathematical and statistical that allow the management of the information received, and thus present the results obtained, which allows conclusions and recommendations that seek to promote better decision making; in order to validate the bibliographic information received, a bibliography section is presented and at the same time annexes. To fulfill the first objective, a vertical and horizontal analysis was carried out, which resulted in the relative values as percentages of each group and subgroup, and at the same time delimit the variations produced in the accounts when moving from one period to the next, in this way, it was possible to know the financial structure, of which non-current assets have the highest percentage weight with 65.17%, 63.95% and 63.93% in 2020, 2021 and 2022 respectively, this includes property, plant and equipment necessary to carry out the company's activities, while on the liabilities side it is the non-current liabilities that are most representative with 80.17%, 69.79% and 70.22% respectively; with regard to the economic structure, the cost of sales and production 89.91%, 92.16% and 93.70%, which has affects the low results obtained; the second objective is met with the application of financial indicators of liquidity, solvency, management and profitability, resulting in the three periods having an over- indebtedness exceeding 50% which is the established standard, these data are graphed and with their corresponding interpretation, while the third objective presents a comparison with financial indicators of two companies in the same economic sector, applied to the period 2022. Consequently, in compliance with the last objective, the Financial Analysis report was structured, where the economic reality in which the company finds itself is presented, and the same document contains recommendations applicable to the most relevant results, which can serve as support for decision making.

• Hoofdauteur: Chamba Rosales, Alisson Selena (author)
• Formaat: bachelorThesis
• Taal: spa
• Gepubliceerd in: 2024
• Onderwerpen: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; LOJA; COMPÀÑIA
• Online toegang: https://dspace.unl.edu.ec/jspui/handle/123456789/29228