Análisis a los Estados Financieros del Comercial Pineda de la ciudad de Loja, periodos 2022-2023.

Financial analysis is a key tool to evaluate the economic situation and financial performance of a company, allowing those responsible to make fundamental decisions. The present Curricular Integration Work aimed to analyze the financial statements of "Comercial Pineda" owned by Mrs. Enith Marlene Pineda Torres of the city of Loja, during the periods 2022- 2023, with the purpose of evaluating its economic-financial position, providing relevant information for decision-making. To this end, a vertical and horizontal analysis was carried out in order to indicate significant variations in the financial statements, in addition, financial indicators were applied to measure liquidity, solvency, management and profitability, and a financial report was prepared with conclusions and recommendations to optimize the management of the small business. The research adopted a mixed methodological approach, combining qualitative and quantitative methods, and an external analysis, in addition to using techniques such as. External, in addition, techniques such as observation, bibliographic review, and the interview with the commercial accountant were used, despite not having much information. Likewise, scientific, deductive, inductive, analytical and synthetic methods were applied, which allowed to examine the financial structure, evaluate the economic performance and consolidate the results in a detailed report. The results of the vertical analysis reflected that the financial structure of the asset is adequate, with a current asset that represented 54.60% in 2022 and 59.99% in 2023, the largest investment being in inventories. However, the horizontal analysis showed a decrease of 5.33% in income and 5.56% in costs, accompanied by an increase of 25.31% in expenses, which negatively impacted profitability. In addition, a high level of indebtedness was identified, which although it was reduced from 92.73% in 2022 to 90.73% in 2023, continues to reflect a strong dependence on external financing. It was also detected that the commercial credit policy, with terms of 30 to 45 days, has affected its liquidity, forcing it to resort to financing from suppliers and financial entities.

• Autor principal: Campoverde Ordoñez, Karina del Cisne (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2025
• Materias: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; LOJA; ECUADOR
• Acceso en línea: https://dspace.unl.edu.ec/jspui/handle/123456789/32449