ANÁLISIS E INTERPRETACIÓN A LOS ESTADOS FINANCIEROS DEL CONSORCIO PALTAS SIETE DE LA CIUDAD DE LOJA. PERÍODOS 2016-2017

The "ANALYSIS AND INTERPRETATION OF THE FINANCIAL STATEMENTS OF THE PALETTE SEVEN CONSORTIUM OF THE CITY OF LOJA. PERIODOS 2016 - 2017 ", is a process that includes the collection, interpretation, comparison and study of financial statements and operational data, was developed with the purpose of knowing the degree of efficiency in the administration and obtaining a real diagnosis of the consortium, starting from the theoretical and practical foundations of Financial Analysis. The methodology used has its genesis with the compilation of financial statements by the manager to apply the techniques of financial analysis and provide possible solution alternatives that benefit their current situation and lead them towards a desired economic horizon. In the fulfillment of the proposed objectives, the financial structure was evaluated, establishing the degree of participation of the items in relation to the group to which it belongs, the accounts receivable being the most relevant item within current assets with 44.64 % by virtue of the clauses of the contract that establish that the final payment will be made once the work is completed, a situation that in many cases does not become effective, due to the economic crisis that affects all sectors. Within the income statement, 5 the salary item shows a 49.04% share due to the timely payment of the salaries to the workers who intervened in the construction of the irrigation system; In addition, the construction material account that holds 25.55% is related to the raw material used during the execution of the project, for example the stone material, materials that are inherent to its economic turn. The Financial Analysis process concluded that the company has a high level of indebtedness due to the fact that the consortium has a single source of income and to improve the policies of collection to customers and payment of debts to suppliers, it is recommended the effective use of the sources of external financing to obtain greater profits.

• Tác giả chính: Salinas Yaguana, Tatiana Katherine (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2019
• Những chủ đề: CONTABILIDAD; ESTADOS FINANCIEROS; CONSORCIO PALTAS
• Truy cập trực tuyến: http://dspace.unl.edu.ec/jspui/handle/123456789/22003