Análisis financiero a la Distribuidora Palacios Soto y Cía. Apromed, de la ciudad de Loja, periodo 2020-2021.

The Curricular Integration Work entitled "Financial Analysis of Distribuidora Palacios Soto y Cía. Apromed, in the city of Loja, for the period 2020-2021" was carried out with the purpose of obtaining the title of Bachelor in Accounting and Auditing, and to interpret, compare, and study the financial statements in order to obtain a real diagnosis of the economic and financial situation. The general objective was achieved by applying the analysis to the distributor's financial statements, interpreting each result through different methods and techniques, and proposing corrective measures to aid decision-making and well-being. To fulfill the specific objectives, the financial structure was initially established, allowing us to determine the percentage of participation of each item that composes the financial statements. Likewise, vertical and horizontal analyses were applied to the financial statements to determine the movement, distribution, and variations that each account has undergone in the periods studied. Different indicators were then used to determine the liquidity, activity, indebtedness, and profitability of the distributor. The Dupont system facilitated the understanding of the economic performance and the evaluation of efficiency in resource utilization. Similarly, the application of Economic Value Added (EVA) allowed us to truly understand the economic benefit after covering expenses and projected profitability. Through the application of vertical analysis, it became evident that as a commercial company, the distributor's foundation lies in inventories available for sale. In 2020, inventories accounted for 56.60% of its total assets, and in 2021, they accounted for 63.70%. In the horizontal analysis, an increase in revenue from $3,065,143.22 was observed from 2020 to 2021, representing an increase in the volume of the distributor's sales. Similarly, there was a decrease in accounts payable of $11,361.27 from one period to another, which is significant in reducing liabilities to third parties. Regarding financial indicators, it was observed that the current liquidity exceeds the standard range of one to two. In 2020, it was 2.11, and in 2021, it was 2.12, indicating that the distributor has unproductive money that could be used to make investments that generate higher profitability at the end of the fiscal year. Finally, a report was prepared with specific data after implementing the methodological process to the distributor's financial statements. This report includes the obtained results, conclusions, 5 and recommendations aimed at improving its performance. The report highlighted the good economic and financial level of the company. One important aspect of the company is that its activities are fully financed by the contributions made by its partners in the establishment of the company. Additionally, various aspects could be improved, such as the implementation of different manuals to reduce accounts receivable and accounts payable. Another important aspect is the decision to make investments or seek improvement in activities to avoid having unproductive money that does not generate profitability. This is done with the aim of improving the company's level and achieving a higher margin of profit.

• Tác giả chính: Villa Cobos, Carlos Daniel (author)
• Định dạng: bachelorThesis
• Ngôn ngữ: spa
• Được phát hành: 2023
• Những chủ đề: <CONTABILIDAD Y AUDITORIA>; <ANALISIS FINANCIERO>; <APROMED>; <LOJA>
• Truy cập trực tuyến: https://dspace.unl.edu.ec/jspui/handle/123456789/27151