Aplicación De Técnicas Y Herramientas De Análisis Financiero A La Compañía De Transporte Urbano Urbaexpress S. A. De La Ciudad De Loja, En El Período 2010 - 2012”

The thesis entitled "APPLICATION OF TECHNICAL AND FINANCIAL ANALYSIS TOOLS FOR URBAN TRANSPORT COMPANY SA URBAEXPRESS Loja CITY, IN THE PERIOD 2010 - 2012"; was performed with the aim of evaluating the financial performance of the company, it can be helpful to managers in making appropriate decisions using financial analysis tools . First objective was decided to perform the Vertical Analysis Horizontal Analysis and the financial statements of the Company of Urban Transport SA URBAEXPRESS city of Loja; where the financial position thereof is determined; changes in accounts over time , the capital structure and the generation of income generated by the company. The second objective the implementation of Financial Indicators of the Balance Sheet and Income Statement of the Company was held; where the level of liquidity, profitability it generates, the level of indebtedness and the utility is determined. Within the third goal a Financial Report, after all the analysis process, providing conclusions and recommendations will guide the Directors, in order to improve the management of the Company and the utilization of resources was developed. When the Vertical Analysis of financial statements of the Company, financial position thereof is determined; increased concentrations of assets is current assets with 92.18 %; while liabilities and equity with which the company has URBAEXPRESS, we see that the Total Liabilities represents 64.43 %; while the Heritage symbolizes 35.57 %, demonstrating strong dependence of creditors. As to the profit and loss account for the expenses we have 98.93 % of total revenues, generating unfavorable balances in the period, which is not healthy for the company and for shareholders. In the results after applying the analysis Horizontal balance sheets of the Company obtained it was possible to identify the different accounts over time, the Total Assets of the Company of Urban Transport URBAEXPRESS, for 2011 decreased 18 37 % due to the decrease in current asset accounts receivable and fixed assets, unlike the year 2012 showing an increase of 54 % due to increase in current assets. On the subject of Total Liabilities, a reduction by 2011 of 32% was obtained; this was due to the company liquid accounts payable and certain other current liabilities, but by 2012 the liabilities increased 116% primarily accounts payable, as having an overall increase in total assets as liabilities and equity will also go up. The assets of the company for 2011 URBAEXPRESS obtained a decrease of 2.18%, due to decreased income of the financial year in relation to 2010 ; but by 2012 increased its equity at 1.24 % ; which means that the company improved the results of the utility, but this is not satisfactory to the company , as the mismanagement of the capital structure is preventing the generation of optimal performance. With the application of Financial Ratios happened to know the high level of liquidity held by the Company was given, which represents idle money that can be invested in order to generate more revenue, profitability generates very low areas and the degree of indebtedness especially financial institutions generates higher costs money therefore unsatisfactory utility for members with these results finally a financial report after the whole process of analysis was developed, providing conclusions and recommendations that will guide the Directors in order to improve the management of the company and use their resources. After applying the tools of financial analysis URBAEXPRES Transport Company SA, we determined that it presents unproductive money, so you must ensure the productivity of their current assets through short-term investments or reinvest within the company; in order to generate more income, it is recommended to continue the application of financial analysis and tools in the company, thus guiding the effective and timely decision-making by executives.

• Autore principale: López Paccha, Manuel Eduardo (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2016
• Soggetti: APLICACIÓN DE TÉCNICAS; HERRAMIENTAS; ANÁLISIS FINANCIERO; COMPAÑIA
• Accesso online: http://dspace.unl.edu.ec/jspui/handle/123456789/13020