Incidencia del covid-19 en la gestión financiera de la empresa Enrique Ullauri materiales de construcción Cia. Ltda. de la ciudad de Catamayo Periodo 2019-2020.
The purpose of this research is to analyse the incidence of Covid-19 in the financial management of the Company Enrique Ullauri construction materials in order to identify the consequences of the financial crisis in the company dedicated to the sale of hardware products and thus provide strategies f...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2022
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| Subjects: | |
| Online Access: | https://dspace.unl.edu.ec/jspui/handle/123456789/25041 |
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Add Tag | Summary: | The purpose of this research is to analyse the incidence of Covid-19 in the financial management of the Company Enrique Ullauri construction materials in order to identify the consequences of the financial crisis in the company dedicated to the sale of hardware products and thus provide strategies for improvements that help mitigate the problems it presents. To this end, we began with the collection of bibliographic information related to the study them. Consequently, different research methods were applied together with the technique of interviewing the Chief Financial Officer of the company and the Excel program was used to perform the calculations and graphs corresponding to the vertical and horizontal analysis of the financial statements, as well as, the financial ratios. The main findings indicate that during the years under study the company had a high level of indebtedness lacked financial autonomy, the inventory ratio decreased due to isolation and prevention measures adopted accounts receivable from customers underwent significant variations due to the payment agreements stablished with consumers, and revenues were lower than in previous years. For these reasons, it can be deduced that during the sanitary crisis, hardware products were not very well received; however, the acquisitions of materials for home repairs and remodeling allowed the company to continue its commercial activities and, in addition, that the portfolio hasn ́t yet been fully recovered. |
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