INCIDENCIA DEL ANÁLISIS E INTERPRETACIÓN A LOS ESTADOS FINANCIEROS EN LA TOMA DE DECISIONES DEL SINDICATO DE CHOFERES PROFESIONALES DE CATAMAYO – PROVINCIA DE LOJA PERIODO COMPRENDIDO 2016- 2017

This thesis work called INCIDENCE OF THE ANALYSIS AND INTERPRETATION TO THE FINANCIAL STATEMENTS IN THE DECISION MAKING OF THE PROFESSIONAL CHOFERES TRADE UNION OF CATAMAYO - PROVINCE OF LOJA PERIOD UNDERSTANDED 2016-2017. It had as a general objective, to determine the analysis and interpretation to the states and its use in the decision-making process of the executives of the Professional Drivers Union of the Catamayo Canton, in order to carry out an analysis and interpretation of the financial statements for decision-making, the preparation of the financial analysis is based on the investigation Bibliography allowing the execution of vertical and horizontal analysis and financial indicators focused on the fulfillment of the proposed objectives. For the fulfillment of the objectives, the application of the vertical and horizontal analysis of the different financial statements was determined in the same way the participation of the different items that intervened in each of the accounts was determined, in addition to the increases or variations of the different accounts from one period to another of the operations carried out in the years 2016-2017. 5 The different financial indicators of liquidity, activity, indebtedness and profitability were applied; and the application of the Dupont System, Eva and the breakeven point, which will allow obtaining a better analysis of the financial economic management, making it easier to know the available funds of the entity; since the institution has financial solvency to face its obligations with third parties. With what was described above, a final report containing recommendations could be established, basically developed with the results obtained both in the application of Horizontal and Vertical analysis and in the application of indicators whose result provides an important contribution to the improvement of the institution; with the purpose of knowing the real situation of it, for which reason it is necessary to take into account and consider the application of a financial Analysis and thus know the financial economic reality, at least once a year, and thus its managers pass informed of financial economic reality and opt for good decision making.

• מחבר ראשי: Jaramillo Martínez, Diana Estefanía (author)
• פורמט: bachelorThesis
• שפה: spa
• יצא לאור: 2019
• נושאים: CONTABILIDAD; ESTADOS FINANCIEROS; SINDICATO DE CHOFERES
• גישה מקוונת: http://dspace.unl.edu.ec/jspui/handle/123456789/22409