Evaluación Financiera a la Empresa Importadora Textiles del Sur de la Ciudad de Loja, periodo 2014-2015

The thesis work denominated "FINANCIAL EVALUATION TO THE IMPORTING COMPANY TEXTILES OF THE SOUTH OF THE CITY OF SHOP, PERIOD 2014-2015", was executed in fulfillment to the prerequisites to obtain the Degree of Engineer in Accounting and Auditing, Public Accountant- Auditor, adjusting in this way to the Regulation of Academic Regime in force of the National University of Loja. The present thesis work has as general objective to make a Financial Assessment to the company TEXTILES DEL SUR of the city of Loja, from the periods 2014 to 2015 that allows to determine its economic-financial situation for the making of appropriate managerial decisions and to improve the perspective of growth of the same. In order to comply with the proposed objectives, we proceeded to "Determine the financial structure whose purpose is to know the participation of the different items that intervene in the economic-financial position of the company", allowing to obtain a panoramic view of the operation of the company, To evaluate managerial decision making. Likewise, we carried out the "Vertical and Horizontal Analysis, to determine the existing changes and the distribution of the values in the financial statements", in order to establish significant variations that affect the company's real economic and financial position. "Analyze the economic and financial performance of the company, through the application of indicators of liquidity, activity, indebtedness, and profitability; And valuation measures such as the Economic Value Added (EVA) and the DUPONT System, to determine the operation of the 5 company, "the same that allowed to propose alternatives for improvement that lead to increase the levels of solvency and profitability of the entity; And thus achieve the permanence and survival of the same. "Prepare the Financial Assessment Report so that it can be used by the managers and owner as a tool for decision making in the company TEXTILES DEL SUR", and in this way allows the application of corrective actions necessary for the proper functioning of the company . Thus, through the results obtained, as the main conclusion it was possible to establish that the company TEXTILES DEL SUR has not made a Financial Assessment since the beginning of its economic activity; Which is why the company is unaware of its strengths, weaknesses and actions and measures that need to be undertaken to improve its current situation. Finally, through the respective analysis carried out on the accounts that make up the Financial Statements, the respective Financial Assessment Report is carried out, in which important data are presented that will serve as a basis for corrective measures with efficiency, effectiveness, and effectiveness. Whether in the short, medium or long term; This will be a contribution to the owner of the importer company "TEXTILES OF THE SOUTH" of the city of Loja, since it will help in making the right and timely decisions in the financial management of the same trying to minimize the risk and maximize the utility Or profit of the company.

• 1. Verfasser: Guamán Castillo, Silvia Germania (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2017
• Schlagworte: CONTABILIDAD; EVALUACIÓN FINANCIERA; TEXTILES; RENTABILIDAD
• Online Zugang: http://dspace.unl.edu.ec/jspui/handle/123456789/19225