Análisis a los Estados Financieros del “Comercial Pineda” de la Sra. Enith Marlene Pineda Torres, de la ciudad de Loja. Periodo 2020 – 2021

The present research work titled "Financial Statement Analysis of 'Comercial Pineda' owned by Mrs. Enith Marlene Pineda Torres, in Loja city, during the Period of 2020-2021", was conducted with the main objective to asses and analyze the economic and financial position of 'Comercial Pineda', and provide well-founded conclusions and recommendations that will contribute in the growth and development of the company. Furthermore, this study was conducted as a mandatory requirement to obtain the degree and title of a Certified Public Accountant and Auditor, as prescribed by the academic curriculum of the Accounting and Auditing Engineering program. In order to carry out the present research work and achieve the set objectives, the first step involved obtaining, reviewing, and restructuring the Financial Statements. A vertical analysis was conducted to determine the percentage composition of accounts in relation to their respective subgroups and groups The results of the analysis revealed that the accounts with the highest percentage of total assets were Financial Assets, with a value of $422,030.93 in 2020, and Inventories, with a value of $415,655.71 in 2021. This finding can be attributed to the fact that 'Comercial Pineda' is engaged in the purchase and sale of products, mainly related to essential commodities. Likewise, in order to examine the changes in the economic structure, a dynamic analysis was conducted. The findings revealed a significant increase in the cost of sales, which amounted to $589,170.31. This figure represents the expenses incurred by the company in procuring merchandise, which is subsequently sold to customers. This amount represents the expenses incurred by the company to procure merchandise, which is subsequently sold to customers. Although there was an increase in revenue, it was insufficient to offset the rise in costs and expenses, leading to a 72.15% decline in net income, directly affecting the profit margin. In line with the second objective, financial indicators were employed to assess performance against established standards. The results of the indicators suggest that "Comercial Pineda" possesses sufficient liquidity to meet its current obligations. The activity indicator demonstrates that in 2020, inventory turned over 6.99 times, and 8.42 times in 2021, indicating that merchandise was sold more frequently compared to the previous year. Furthermore, as of 2021, the company has a debt level of 85.76%, mainly with suppliers and the Loja Bank. The analysis of the net profit margin shows that the profit in 2020 and 2021 was 7.56% and 1.83% of the revenues, respectively. In the last year, the profits decreased due 5to the high amount of costs and expenses incurred during the period, which affected the net

• Huvudupphovsman: Ordóñez González, Gabriela Maribel (author)
• Materialtyp: bachelorThesis
• Språk: spa
• Publicerad: 2023
• Ämnen: <CONTABILIDAD Y AUDITORIA>; <ESTADOS FINANCIEROS>; <GASTOS FINANCIEROS>; <INDICADORES FINANCIEROS>
• Länkar: https://dspace.unl.edu.ec/jspui/handle/123456789/26481