DIAGNÓSTICO FINANCIERO AL 30 DE ABRIL DEL 2013 Y PRONÓSTICO DE UTILIDADES EN LA EMPRESA ACER-SA PROCESADORA DE HIERRO DE LA CIUDAD DE LOJA, PERIODO 2013

The work entitled “DIAGNÓSTICO FINANCIERO AL 30 DE ABRIL DEL 2013 Y PRONÓSTICO DE UTILIDADES EN LA EMPRESA ACER-SA PROCESADORA DE HIERRO DE LA CIUDAD DE LOJA, PERIODO 2013”, is performed by the application of methods, techniques and diagnostic procedures financial and earnings forecast allowing verify the truthfulness, accuracy and authenticity of liquidity, profitability and debt, to thus be an ideal tool for company manager, allowing you to improve their economic and financial situation. Primarily for the development of the thesis, a visit to the premises of the company Acer-sa Iron Processing was done applying the interview and observation techniques, which enabled them to collect and verify information on the Financial Statements and sales during 2013. The overall objective of this work aims to develop the financial diagnosis to April 30, 2013 and profit forecast Business Processing Acer-sa Iron City Loja, 2013 period, the same is true under the specific objectives; Set financial diagnosis through analysis of liquidity, profitability and debt, which helped them to meet in a specified period of economic and financial situation of the company; In addition, the business environment was defined taking into account internal and external factors, in which the same commercial activities are developed in this way know their level of competitiveness in 6 the local market in which it operates; Also a forecast of profits, based on the analysis of financial analysis and business environment, which maximizes their profits for the year 2013 was designed; and thus determine the equilibrium point, to determine the level of cost sharing, the relationship with the sales volume and its ability to generate them. In order to give proper effect to the objectives set for the completion of this work the following methodology was used: as a general scientific guidance throughout the investigative process and facilitated knowledge of the facts with their principles and causes; deductive he served for collection of the most important theoretical concepts of the different literature sources; inductive in-depth analysis of the most significant accounts and the development of financial indicators and earnings forecast; analytical allowed to develop as the most important part is the interpretation of the results of the financial diagnostic and prognostic utility; synthetic and analytical complement to synthesize and summarize all the information in order to draw conclusions and recommendations; in applying mathematical formulas and mathematical calculations, to obtain results; and statistical in plotting diagrams cakes obtained in the financial diagnosis. By obtaining results of the financial analysis report where liquidity, profitability and debt found in the Acer-sa Iron Processing Company is analyzed is issued, and is submitted on the directors of the company the

• Hovedforfatter: González Zaruma, Marlene Elizabeth (author)
• Andre forfattere: Jiménez Salazar, Jenny Rocio (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2016
• Fag: CONTABILIDAD; DIAGNÓSTICO FINANCIERO; PRONÓSTICO DE UTILIDADES
• Online adgang: http://dspace.unl.edu.ec/jspui/handle/123456789/10347