Evaluación financiera al "Hotel podocarpus" de la ciudad de Loja, periodo 2013-2014

The thesis entitled "FINANCIAL EVALUATION OF THE HOTEL PODOCARPUS Loja, PERIOD 2013 - 2014" was held in order to obtain the title of Engineer in Accounting and Auditing, developed according to the Regulation of Academic Board of the University National Loja and to meet the economic and financial situation of the hotel, as well as a basis for making sound decisions that allow proper functioning, it developed to meet the overall objective is to ensure the financial evaluation of the hotel Podocarpus Loja in the period 2013-2014 through the specific objectives. The analysis of the business environment through internal and external factors you run it with the structure of the SWOT Matrix to identify the strengths, weaknesses, opportunities and threats and proceed to define strategies for administrative and financial nature, complemented by the valuation of Matrices Internal Evaluation Factors - External to determine the operational capacity and its intervention in the external environment. With the application of horizontal analysis the increase and decrease that took place accounts in the periods 2013-2014, resulting in an increase in the asset $ 26,275.04 equivalent to 2.46% it was determined; the person has suffered a decrease of $ 3,004.04 equivalent to -3.01% and equity shows an increase of $ 29,305.08 equivalent to 3.03%. Liquidity indicators also applied to determine the capacity of the hotel to meet its short-term activity to measure the efficiency of asset utilization, of borrowing to determine the extent and form participating creditors within the hotel, returns to determine the effectiveness of the administration, Dupont system to identify how the company has achieved results and EVA in order to assess the wealth generated. In preparing the respective forecasts external and internal factors that are executed on the basis of the Administrative Budget and as the main method is the inflation rate for the service sector for the period 2014 was considered; allowing to perform preliminary calculations up to the presentation of financial statements and establishing the budget projected cash so that obtained results in the hotel Podocarpus 2015 will have a tax free profit $ 23,647.46; 2016 of $ 30,280.95; 2017 of $ 37,889.18; 2018 of $ 45,341.50 and 2019 of $ 53,471.94. Through the application of the equilibrium point allowed us to know the level of business operations as a result it was obtained that the hotel in 2015 showed that it has to generate an income level of $ 279,131.20 with installed capacity of 80 %; 2016 an income level of $ 283,957.55 with an installed capacity with an installed capacity of 76.30%; 2017 an income level of $ 288,323.64 with installed capacity of 72.53%; 2018 an income level of $ 294,658.46 with a capacity Urged 69.39%; 2019 an income level of $ 301,734.91 with an installed capacity of 66.51% in order to cover their costs and expenses not obtain or loss, no gain. In applying the indicators of financial evaluation with regard to the result Net Present Value of $ 176,547.79 was obtained; Internal Rate of Return a percentage of 107.61%; Capital Recovery Period 1 year, 6 months, 18 days; Sensitivity Analysis and Cost Benefit 0.99 1.14 meaning that reinvested profit is feasible. With the introduction of financial evaluation report to the hotel manager Podocarpus with their respective conclusions and recommendations the results obtained on site, so that it contains suggestions for improving the financial management report. The methodology used in this research are the methods: scientific, inductive, deductive, analytical, statistical and synthetic them who helped to compile the information necessary and relevant to the implementation of this work. Through the Financial Evaluation Podocarpus applied to the hotel came to meet the objectives proposed in the academic work, through analysis and evaluation of financial statements and reach the structuring of sales, expenses, budget and projected financial statements through administrative cost method to validate the quality and reinvestment and apply financial evaluation indicators such as IRR, NPV, Payback Period Capital, cost benefit and sensitivity analyzes. In order to take proper control of the financial and administrative management of the hotel must apply accountant financial evaluation indicators such as NPV, IRR, payback period, cost benefit and sensitivity analyzes that will serve as a guide for decision timely decisions.

• المؤلف الرئيسي: Robles Sanmartín, Dayana del Pilar (author)
• التنسيق: bachelorThesis
• منشور في: 2016
• الموضوعات: EVALUACIÓN FINANCIERA; FACTORES INTERNOS; ACREEDORES; HOTEL
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/9716