Análisis e interpretación a los estados financieros de “Comercial Lema” de la ciudad de el Chaco provincia de Napo periodo 2014-2015

The present research arises primarily from the need to develop, in my capacity as a student, the research work as a prerequisite to obtaining the CPA's Degree in Accounting and Auditing. In addition, it is a valuable instrument that allows to know the solvency, liquidity, efficiency, and profitability of the operations carried out in a company, becoming a very important mechanism within the Financial Management. Several important tools were used to develop this research. A methodology related to the needs of the Financial Analysis was applied to ensure correct compliance. This allowed vertical and horizontal analysis and the application of the relevant Indicators to finally propose the Financial Analysis report with the appropriate conclusions and recommendations. To meet the objectives set out in the thesis project, each of the accounts, groups and subgroups were analyzed; As well as the changes that the Financial Statements have undergone from one period to another, adequate financial indicators were applied for this type of business; With all these quantitative and qualitative data was produced the Report of Financial Analysis including conclusions and recommendations. As one of the main conclusions can be manifested that the 2COMMERCIAL MOTTO”, presents a good liquidity; However, not having the relevant strategies to achieve an adequate rotation of the inventory; This is one of the reasons why it is essential to apply this type of Analysis at least once a year in order to determine the best strategies for the benefit of the business.

• المؤلف الرئيسي: Iza Iza, Myriam Rocío (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2017
• الموضوعات: CONTABILIDAD; AUDITORÍA; ESTADOS FINANCIEROS
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/19675