Análisis a los estados financieros de la Cia Ltda Corecam, ubicada en el cantón Shushufindi de la provincia de Sucumbíos, correspondiente al período 2013 y 2014

The title of this research thesis entitled " ANALYSIS TO THE FINANCIAL STATEMENTS CORECAM CIA LTDA, located in the Shushufindi canton in the province of Sucumbíos, covering the period 2013 and 2014 "; It was executed in compliance with a prerequisite to choose the title of Engineer in Accounting and Auditing Public Accountant, the same that was developed based on Generally Accepted Accounting Principles and Techniques of Financial Analysis. This thesis has the general objective an analysis of the financial statements in the Limited Company “CORECAM “to assess the administrative and financial management in order to promote their appropriate management decisions according to their situation. For this purpose the title object of study in which we proceeded with the respective financial analysis to Financial Statements ( General and State Income Statement) for the years under consideration 2013 and 2014 of the aforementioned company in the province of Sucumbíos addressed, in order to determine the variation of their accounts in the above periods and thus determine the economic and financial situation of the aforementioned company in which the good management of its resources will be determined by your manager. To perform this analysis, financial analysis methods are applied as the vertical method which allowed us to know and determine the percentage participation of each of the accounts in order to determine which account is the one with greater representation concluding that are long-term investments, also the horizontal method which agreed to establish the respective comparisons both assets, liabilities and equity for the years 2013 and 2014 study was used , it was necessary for the use of the Balance Sheet and states results. In its development certain financial ratios are also used as liquidity, indebtedness and profitability which based on their results provide valuable information to meet their economic and financial position of the company mentioned above. The output of the research conducted at the above company discloses positive and negative situations that arise in the accounts resulting in the implementation of corrective measures by formulating recommendations to adequately use the financial resources and so avoid present unfavorable scenarios which could affect the economic and financial stability of the above company , by implementing appropriate internal controls to track and ensure the fulfillment of objectives set at the beginning of fiscal year. In conclusion, and at the end of the investigation determined that since the creation of the company have not made any financial analysis, so managers do not possess a detailed knowledge of their true shape economic and financial situation also became evident that the accountant does not have the financial statements according to the stipulations Accounting Reporting Standards.

• Autor principal: Gualán Arrobo, Gloria Josefina (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2016
• Matèries: CONTABILIDAD Y AUDITORÍA; ANÁLISIS A LOS ESTADOS FINANCIEROS
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/12475