Análisis y Evaluación Económica- Financiera a la Empresa Provemueble, de la Ciudad de Loja, Periodo 2013- 2014

This thesis entitled "Analysis FINANCIAL AND ECONOMIC ASSESSMENT TO THE COMPANY PROVEMUEBLE, LOJA CITY, PERIOD 2013-2014 ", it was made by applying methods, techniques and procedures analysis and financial evaluation which identified and assess the economic and financial situation of the s...

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Váldodahkki: Granda Granda, Carla Johana (author)
Materiálatiipa: bachelorThesis
Giella:spa
Almmustuhtton: 2016
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Liŋkkat:http://dspace.unl.edu.ec/jspui/handle/123456789/12786
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Čoahkkáigeassu:This thesis entitled "Analysis FINANCIAL AND ECONOMIC ASSESSMENT TO THE COMPANY PROVEMUEBLE, LOJA CITY, PERIOD 2013-2014 ", it was made by applying methods, techniques and procedures analysis and financial evaluation which identified and assess the economic and financial situation of the same, becoming an ideal tool for the owner manager- improve financial management by making appropriate decisions; thus giving way to fulfilling the objectives. The methodology used for the implementation of this research work, a visit to the facilities of the company with the aim of using techniques of observation and interview Owner Manager- applied to collect accurate information was made about the internal situation company. With the Financial Statements proceeded to do the Vertical Analysis as well as horizontal analysis to determine the true economic and financial structure of it and study the changes that have suffered accounts from one period to another, then the indicators applied to evidence the degree of liquidity, activity, indebtedness and profitability that the company works; Likewise other methods of analysis and financial evaluation were applied as: Dupont System Added (EVA) Economic Value and Balance Point, same that helped determine the true profitability of the company against its investments, the rotation of its assets and how efficient was the administration of these to 6 generate sales, and; if sales cover total costs or the minimum number of sales required to operate without losses. After obtaining the results we proceed with the preparation of a report containing improvement strategies such as: Implement Financial Policies that promote the proper use of the raw material to avoid wasting it and thereby reduce the cost of sales and get more profitability, search providers offering cheaper raw material and especially to give ease of payment, to thereby reduce product cost and increase sales and make the most money from third parties to generate profitability. From the results the most significant findings: When applying Vertical Analysis determined that the financial structure in 2014 is inadequate because it has Expenditures $ 64,459.09 and $ 37,182.75 in only Current Assets ; considering it is an industrial company that optimal structure would be concentrated in Current assets , specifically in inventories . By applying borrowing rates it indicates that the company in 2014 has a considerable debt to financial institutions which has caused a high level of debt that is 74 % and a high cost of capital. The profit obtained in the study years is minimal compared to the volume of sales has, this is due to the high cost of maintaining sales.