Análisis a los Estados Financieros de la Empresa del Señor Jorge Enrique Carrión de la ciudad de Loja. Periodos 2020 – 2021
The present Curricular Integration Project was carried out as a prerequisite to obtain the degree of Bachelor in Accounting and Auditing, effectively meeting the requirements of the Academic Regulations of the Universidad Nacional de Loja. With the application of the "Analysis of the Financial...
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| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2023
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| Schlagworte: | |
| Online Zugang: | https://dspace.unl.edu.ec/jspui/handle/123456789/28568 |
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Tag hinzufügen | Zusammenfassung: | The present Curricular Integration Project was carried out as a prerequisite to obtain the degree of Bachelor in Accounting and Auditing, effectively meeting the requirements of the Academic Regulations of the Universidad Nacional de Loja. With the application of the "Analysis of the Financial Statements of Mr. Jorge Enrique Carrión's Company in Loja city, for the periods 2020 – 2021," the specified goals were successfully achieved. This included the application of vertical analysis, horizontal analysis, and financial indicators, as well as the preparation of a financial report intended for informed decision-making. In order to achieve the general objective, vertical and horizontal analyses were conducted on the financial statements to determine their variations. The most prominent aspect within the balance sheet was the current assets, accounting for a percentage of 92.69% in 2020 and 95.07% in 2021. This is particularly evident in the inventory of merchandise and accounts receivable for both periods. Moreover, financial indicators were applied, revealing that the company had a liquidity ratio of $1.44 in 2020 and $1.32 in 2021. However, the level of indebtedness is high, with a ratio of $0.67 in 2020 and $0.73 in 2021, due to outstanding debts yet to be settled. Regarding the company's profitability, the net profit margin was 2.44% for the year 2020 and 1.74% in 2021, demonstrating favorable values that reflect the gains achieved in the analyzed periods. Results that allow grouping the information obtained in the Financial Analysis report, which contains conclusions and recommendations regarding the identified shortcomings. This will enable making informed decisions to enhance the economic and financial development of the company. |
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