Análisis e Interpretación a los Estados Financieros de la Distribuidora "M & B" Supermarket del Distrito Metropolitano de Quito, periodo 2021-2022.

The Integrated Curriculum Project titled “Analysis and Interpretation of the Financial Statements of the 'M & B' Supermarket Distributor in the Metropolitan District of Quito, 2021-2022,” was conducted to assess the financial and economic status of the company by performing vertical and horizontal analyses to determine the variation of each account during the 2021-2022 period, as well as financial indicators to measure liquidity, solvency, activity, and profitability levels for the period in question. The methodology employed had a mixed, exploratory, and descriptive approach with a correlational design, utilizing the scientific method and theoretical content from scientifically rigorous sources. The analytical method facilitated the interpretation of the items comprising the Financial Statements, and Microsoft Excel was used for numerical data processing. As a result, it was determined that the entity maintains moderate liquidity; it is notable for its efficiency in inventory control management and in the handling of accounts receivable and its portfolio. The entity achieved profitability in both years, though it recorded a lower level in the most recent period. In conclusion, the findings underscore the importance of financial analysis for the entity under study, as this outcome enables the company’s executives to make informed decisions regarding liquidity, indebtedness, and profitability. Therefore, it is recommended to continue applying this financial instrument to support the economic and financial growth of the entity.

• Үндсэн зохиолч: Aguilar Jaramillo, Irene Raquel (author)
• Формат: bachelorThesis
• Хэл сонгох: spa
• Хэвлэсэн: 2024
• Нөхцлүүд: CONTABILIDAD Y AUDITORIA; ESTADOS FINANCIEROS; SUPERMARKET; QUITO
• Онлайн хандалт: https://dspace.unl.edu.ec/jspui/handle/123456789/31358