“EVALUACIÓN FINANCIERA AL COMERCIAL EL ÉXITO DE LA CIUDAD DE LOJA, PERÍODO 2013-2014”

The thesis entitled "FINANCIAL ASSESSMENT TO COMMERCIAL SUCCESS Loja, PERIOD 2013-2014" held as a prelude to choose the Bachelor of Engineering in Accounting and Auditing CPA, the National University of Loja requirement. The same that has been developed due to its importance in the increasingly competitive business environment, has the firm intention to analyze, organize, and evaluate the results of the analysis and forecasts made, which help to minimize commercial risks and take opportunities and financial resources to improve profitability. For the general objective, we proceeded to perform a financial assessment that allowed it to meet the management of financial resources to contribute to decision-making and propose alternatives for improving business. Referring to the first specific objective, the financial structure was performed using horizontal analysis, which allowed to determine the composition and establish the variations that have existed between 2013 and 2014, analyzing each of the accounts that make up the financial statements, giving greater emphasis on the most significant changes. To effect the second objective, we proceeded to apply the indicators of liquidity, activity, indebtedness and profitability of the commercial, which helped to determine the economic and financial situation and develop possible solutions for proper decision making. To develop the third specific objective, a financial projection was made based on the information issued by the trade, in which the forecast sales and purchases, tickets and cash outflows was developed to determine the cash budget and to establish the cash deficit or surplus in the projected periods; Pro forma financial statements below were prepared for the years 2015 to 2019, using the method of percentage increase, which shows whether or not the trade financing needs, be it internal or external, so you can take corrective action promptly. To complement this proposal the net cash flow with which the net present value, internal rate of return, cost / benefit, sensitivity analysis and break even for the year projected relationship, so they know screened determined commercial resources at the end of its lifetime. Financial where is the commercial, to improve the level of market share and competitiveness on local, provincial and national levels - as a last specific objective, financial evaluation report yielded information on the economic situation occurred. For the preparation of this thesis and to reach the objective knowledge of reality was based on methods and techniques that allowed deduce, analyze and interpret situations or events caused significant disruption in commercial activities or operations; also by commercial interview Owner allowed to obtain relevant information about the situation you are the same. Finally it is concluded that inadequate inventory control does not establish stocks of commercial goods, and while the lack of collection policies and influence prevents the normal recovery of NPLs subtracting liquidity to commercial.

• मुख्य लेखक: Celi Gutiérrez, Mabell Stefanía (author)
• स्वरूप: bachelorThesis
• भाषा: spa
• प्रकाशित: 2016
• विषय: EVALUACIÓN FINANCIERA; RECURSOS FINANCIEROS; ESTRUCTURA FINANCIERA
• ऑनलाइन पहुंच: http://dspace.unl.edu.ec/jspui/handle/123456789/9723