Evaluación Financiera a la Farmacia San Pablo, de la Ciudad de Loja, de los Periodos 2014-2015

The work of thesis denominated "FINANCIAL EVALUATION TO PHARMACY SAN PABLO, OF THE CITY OF SHOP, OF THE PERIODS 2014-2015", is framed within the parameters that establishes the Regulation of Academic Regimen of the National University of Loja, like Prerequisite to elect the degree and title of Engineer in Accounting and Auditing. In addition it allows to fulfill the proposed objectives with the purpose of knowing the financial economic structure of the company and through the results provide its owner with a clear vision for making the right decisions. The development of the work is done with the purpose of determining weak and strong points of the pharmacy improving its perspective of growth and therefore its participation in the market. The vertical and horizontal analysis was carried out to establish changes in the financial statements within the periods analyzed, establishing the percentage changes that have arisen within the Assets, Liabilities, Equity, Income and Expenses group, giving greater relevance to the More significant changes, in the horizontal analysis we have in the Assets increases in accounts Provision of Uncollectable Accounts with 130.05%, Accounts Receivable with 30.05% these accounts have been increased by the credits that are granted to customers . In the Liabilities there are significant decreases in the accounts Participation to Workers with 93.79%, Income Tax to Pay with 41.08% and Suppliers with 6 28.28%, while the most significant increase is IESS to Pay With 24.58%. In the item Heritage we have the increase of the only account that composes it being this the Net Worth with 43.89% Analyzing economic and financial performance through the application of performance indicators, such as the liquidity that allows to know if the pharmacy has enough cash to meet its short-term obligations without having to resort to the sale of its inventories. The Activity indicators show that the loans granted by the pharmacy are immediately recovered and their assets are rotated efficiently using all their resources. In Profitability indicators we have a decrease in profitability because the expenses are much higher, while the level of indebtedness is low, therefore, its assets are not compromised. When calculating the cash conversion cycle, negative values were obtained because the collection period is immediate and its inventory turnover is done on a monthly basis. When applying EVA and El Du Pont, the efficiency with which the company's economic and financial resources were used, results that will help the owner to make decisions in the shortcomings found, in order to achieve a financial balance, the pharmacy must reach a point of equilibrium, in which its usefulness does not register neither lost nor gain. As the last was the financial evaluation report with its respective conclusions and recommendations that serves the owner to make the right decisions, thereby improving the level and competitiveness of the pharmacy. 7 The collection of relevant information allows the sustainability of concepts and topics addressed, supported by methods and techniques that allow interpreting the most important activities, as well as knowing the state in which the company is and the shortcomings it faces in order to improve management Financial. Finally, it is concluded that the inadequate control and management of inventories does not allow to know exactly the stocks of merchandise in the pharmacy producing losses, in addition to the excess of expenses originate that the profitability is not the expected.

• Main Author: Gutiérrez Valdivieso, Priscila Vanessa (author)
• Format: bachelorThesis
• Language: spa
• Published: 2018
• Subjects: CONTABILIDAD; EVALUACIÓN FINANCIERA; FARMACIA
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/20390