ANALISIS FINANCIERO A LA DISTRIBUIDORA INTISOL CIA. LTDA. DE LA CIUDAD DE LOJA, PERIODO 2014 – 2015. PROPUESTA DE MEJORAMIENTO

The present thesis work called "FINANCIAL ANALYSIS TO DISTRIBUIDORA INTISOL CIA. LTDA. OF THE CITY OF SHOP, PERIOD 2014 - 2015. PROPOSAL FOR IMPROVEMENT. ", Was done with the purpose of fulfilling the prerequisite to obtaining the Degree of Engineer in Accounting and Auditing Public Accountant-Auditor, at the National University of Store. In addition it allows to fulfill the proposed objectives that refer to: Analyze the financial statements through the vertical and horizontal analysis to determine the variation of each of the most significant accounts, in which the percentage of each account is determined in relation to the total of a group, in order to know the position of the same. The application of financial indicators that were used to determine the liquidity, which has to generate cash, and to cover its obligations in the short term; Of activity, to see the turnover of goods, accounts receivable and accounts payable; Of indebtedness, to verify the level that it has to borrow in the short and long term; And of profitability that allows to measure the effectiveness to control the costs and expenses; Indicators that were used with the purpose of knowing the real situation of the same, and to be able to make correct decisions on the efficiency, effectiveness and effectiveness in the operations. 5 The improvement proposal will detail the shortcomings that it has, and is aimed at improving the credit policies offered by the distributor since they have not well defined, customer service, and timely collection of credits through this solution For the correct decision making in benefit of the resources invested and for the good of the company. The applied Methodology allowed to verify the Economic and Financial Situation of the Distributor, and consisted in gathering the information in order to restructure the financial statements, to apply the vertical, horizontal analysis and the financial indicators that allowed to determine the liquidity, activity indebtedness and profitability of The years evaluated to determine the situation in which that entity is located. After the development of the thesis work, it is concluded that the Distributor Intisol Cía. Ltda. Has not carried out any financial analysis, preventing the detection of the problems that it has; The average collection period that the distributor must wait to receive the cash after making sales on credit is more than 30 days; New collection policies are recommended so that they can recover that money in less time; The customer service is not adequate and this directly damages the sales, the utility margin of the distributor is minimal (1%) this is because the costs of sales are high, suggesting to carry out new strategies with the suppliers.

• Huvudupphovsman: Medina Cuenca, María Cecibel (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2018
• Ämnen: CONTABILIDAD; ANÁLISIS FINANCIERO
• Länkar: http://dspace.unl.edu.ec/jspui/handle/123456789/19752