ANÁLISIS E INTERPRETACIÓN DE LOS ESTADOS FINANCIEROS EN LA EMPRESA “EL POLLO SERRANO”, DE LA CIUDAD DE LOJA, PERÍODOS 2015-2016

The qualified work of thesis " ANALYSIS AND INTERPRETATION OF THE FINANCIAL CONDITIONS IN THE COMPANY " THE HIGHLAND CHICKEN ", GIVES LOJA's CITY, PERIODS 2015-2016. " He executed in fulfillment to the prerequisite to choosing the Degree and Engineer's Title in Accounting and Audit, Public Book-keeper Auditor. To give fulfillment to the raised aims there started by deciding the financial and economic structure across the vertical and horizontal analysis with the intention of obtaining the participation of every account and the variations of the different items of the State of Financial Situation and of the State of Results. Immediately afterwards there were applied the financial indicators of liquidity, profitability, activity, debt, the System Dupont and EVE, the same ones that for a major comprehension were represented graphically and interpreted. Finally one presented the report where the respective conclusions and recommendations are detailed. For the obtaining of the results primeramente consisted of assembling the information relating to the financial analysis departing from the general thing to the specific thing that allowing to know the condition in which one finds the company determining the different problems that it faces and as well as also the veracity of the presented information, in addition there was realized 5 the graphical representation of the financial, economic structure and of the applied formulae. Once finished the work of thesis, it was achieved to establish the general conclusion emphasizing that the company in the period 2016 realizes the sale of three vehicles for an amount of 113.274,80 $ and uses the same ones to cancel the debts contracted with Loja's Bank by a quantity of 16.150,48 $, great part of the debt cancelled with the business venture Teojama S.A for 14.771,21 $, in addition it was realized you were improving in the facilities for 13.243,65 $ and machinery acquired for 1.159,62 $, it is necessary to stress that the company if it possesses the sufficient liquidity to be able to develop his activities with normality in the year 2015 with 1,04 $ and in the period 2016 with a quantity of 1,96 $ and of equal form the level of profitability is growing of 1,13 % in the year 2015 to 1,31 % in the period 2016 for the optimization of the costs and expenses.

• Главный автор: Correa Conde, Diana Francisca (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2018
• Предметы: CONTABILIDAD; ESTADOS FINANCIEROS
• Online-ссылка: http://dspace.unl.edu.ec/jspui/handle/123456789/20861