Análisis e interpretación de los Estados Financieros a la Empresa “VÉLEZ CARRIÓN MARCO RODRIGO” de la ciudad de Loja, período 2015-2016

The main objective of the thesis work is to apply the process of "ANALYSIS AND INTERPRETATION OF THE FINANCIAL STATEMENTS TO THE COMPANY" VÉLEZ CARRIÓN MARCO RODRIGO "OF THE CITY OF LOJA, PERIOD 2015-2016", the same one that allowed to know its economic situation- financial for the correct decision making by its owner; Likewise, it will allow knowing the variations presented during the periods analyzed by using appropriate indicators with their respective interpretation. With the determination of the economic-financial structure; through the vertical analysis, the incidence of each of the accounts with the highest percentage representation was established, in the Statement of Financial Position in the periods under study are Inventories in the Assets, Accounts and Documents to Pay Corrientes in the liabilities and Social Capital in the heritage; in the Income Statement in 2015 and 2016, the accounts with the highest representation are merchandise sales, cost of sales and salaries and salaries, which have the greatest proportional weight within the financial statement, with the use of the analysis method horizontal was obtained in the statement of financial position an increase in current accounts and receivables and decrease in inventories this occurs in assets, in liabilities accounts and current documents payable decreased other current obligations increased, and in the patrimony the social capital was increased; In the income statement, the sales of merchandise increased and the cost of sale, but the salaries decreased, arriving to determine that the behavior 6 of the company was satisfactory despite the lack of policies for accounts receivable, this gave rise to compliance with the first objective, then the appropriate financial indicators were applied to this type of companies, where liquidity is within the established standards, not the net working capital that results in less than liabilities, activity indicators demonstrated that the inventories, accounts receivable and accounts payable maintain a low turnover, with the application of the debt indicators a high level was determined and that the company must carefully analyze these results and the profitability indicators show a low level of According to the investment made, these results are explained in the report that facilitated tara to its owner to make decisions, in order to ensure its permanence in the market and improve its sales volume. the application of the Dupont system in the analyzed years allowed to establish the level of low performance according to the established standard, where the owner must improve the administrative management looking for new strategies that allow him to improve the utility and therefore the profitability of the same considering the capital Invested and other values from external sources of financing and finally, I elaborate the financial analysis report, which will be delivered to the owner where the conclusions and recommendations are recorded. At the conclusion of the work, it is recommended to establish policies related to a correct administration of accounts receivable, inventories, accounts payable that guarantees an optimal level of liquidity, minimizing risks and maximizing the utility of its capital.

• Autor principal: Mizhquero Cañar, Lorena Patricia (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2018
• Matèries: CONTABILIDAD; ESTADOS FINANCIEROS
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/21498