Análisis e interpretación a los estados financieros de la empresa Estación de Servicio Macas, período 2014-2015

This research work is designed to meet the requirement for the Degree in Accounting and Auditing; At the same time, it constitutes a very significant contribution for the Macas Services Station, since it serves to establish the real situation in an economic and financial sense through the application of theoretical and practical knowledge that allowed its development. To achieve the objectives, an adequate methodology was used, consisting of gathering information to determine the movement and participation of the accounts of the Financial Statements through a Vertical Analysis; then the Horizontal Analysis determined the variations of the accounts from one period to another; Financial Indicators were used to determine levels of liquidity, indebtedness and profitability of the years evaluated, and their incidence in later years, finally the Financial Analysis report with the results and the situations found during the investigative work process. Finally it is concluded thatthe financial statementshave not been analyzed in privious periods, presents incoherent data, which currently has caused borrowing capacity to hinder financial stability in order to meet its obligations. In this context, the usual use of this tool is recommended after closing. of each fiscal period, allowing a clear vision of the business environment, through the results its owner will take preventive, corrective and set goals, achieving an efficient control, management and optimization of resources that will contribute permanence to the company.

• Автор: Lucio Lucio, Yadira Sesibel (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2018
• Предмети: CONTABILIDAD Y AUDITORÍA; ESTADOS FINANCIEROS; INFORMES FINANCIEROS; ESTRUCTURA FINANCIERA
• Онлайн доступ: http://dspace.unl.edu.ec/jspui/handle/123456789/20934