Análisis a los Estados Financieros de la Cooperativa de Transportes Loja. Períodos 2020 – 2021

This work is called: Analysis of the Financial Statements of the Loja Transport Cooperative. Periods 2020–2021, it was prepared with the objective of knowing the economic-financial structure through the application of vertical and horizontal analysis, knowing the level of liquidity, indebtedness, activity and profitability, through the application of financial indicators; to later obtain the financial report. To prepare the work, we began by classifying the concepts based on proven theories; Then the information collected was ordered from the general to the most specific, followed by the respective calculations that were reflected through tables and graphs that allowed a better appreciation of the results and finally interpretations were established that served to define policies, conclusions and recommendations that allow correct decision making. With in the results, the vertical and horizontal analysis was carried out, measuring the degree of participation of each account and its variations, the assets are represented by Short-Term Accounts and Notes Receivable with a value of $6,840,033.95 in the year 2020 and $7,210,141.45 in 2021, evidencing an increase of $370,107.50 in 2021; Liabilities are represented by Accounts Payable with a value of $6,903,753.63 in 2020 and $7,003,050.06 in 2021, demonstrating a growth of $99,296.43 compared to the previous year. Income increased by $27,522,578.59; Costs grew by $8,391,997.56 and Expenses by $1,133,600.00 compared to the previous year. Within the financial indicators, it was determined that the cooperative has little liquidity because the company does not monitor its adequate collection policies, in this way it can cover a part of its short-term obligations, it also presents a high level of debt which generates little profitability. Finally, the financial report of the results obtained is prepared, with the appropriate conclusions and recommendations for the correct decision-making that contributes to the improvement and growth of the Loja Transport Cooperative. In conclusion, its economic structure is not so efficient, since expenses are very high, causing low profits, likewise, it does not have good liquidity, it has a high level of debt and low profitability.

• Hovedforfatter: Cuenca Rojas, Haydee Jhuliana (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2023
• Fag: ESTADOS FINANCIEROS; CONTABILIDAD Y AUDITORIA; EMPRESA; PEQUEÑAS EMPRESAS
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/28325