Análisis a los estados financieros de la cooperativa de transporte pesado Río Secoya, ubicada en el cantón Shushufindi de la provincia de Sucumbíos durante el periodo 2013-2014.

The development of the present thesis entitled: "ANALYSIS TO THE FINANCIAL STATEMENTS OF THE TRANSPORT COOPERATIVE OF CARGO PESADA RÍO SECOYA, LOCATED IN THE SHUSHUFINDI CANTON OF THE PROVINCE OF SUCUMBIOS DURING THE 2013- 2014 PERÍOD", is framed within the legal parameters established in...

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Detalles Bibliográficos
Autor principal: Palacios Ramos, Alexandra Karina (author)
Formato: bachelorThesis
Lenguaje:spa
Publicado: 2017
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Acceso en línea:http://dspace.unl.edu.ec/jspui/handle/123456789/19748
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Sumario:The development of the present thesis entitled: "ANALYSIS TO THE FINANCIAL STATEMENTS OF THE TRANSPORT COOPERATIVE OF CARGO PESADA RÍO SECOYA, LOCATED IN THE SHUSHUFINDI CANTON OF THE PROVINCE OF SUCUMBIOS DURING THE 2013- 2014 PERÍOD", is framed within the legal parameters established in the Academic Regulations of the National University of Loja, whose development is justified, as an observance of a requirement, príor to choosing the degree of Accounting and Audit Engineer, Public Accountant - Auditor, in addition it was carried out in order to analyze the Financial Statements and thereby establish the performance in the development of daily operations. For the fulfillment of the proposed objectives, the Financial Statements corresponding to the 2013 and 2014 periods were compiled, which were examined using the Horizontal Financial Analysis, for a comparative study between the two periods; The Vertical Financial Analysis to examine its financial structure is to say its assets, liabilities, assets, income and expenses; In addition, financial indicators were applied and interpreted to determine the degree of solvency, liquidity, and indebtedness that the Cooperative has in the aforementioned periods; the results obtained are a useful tool for the organization since it allows you to exercise adequate control over your material, economic and human talent resources, make reliable and timely decisions. Finally, a final report was drawn up in which the results obtained were obtained through conclusions and recommendations, which will lead to correct shortcomings, which will lead to optimizing resources, guaranteeing their competitive permanence in the market.