Análisis financiero de la empresa “ATICO”, del Sr. Cárdenas Chiriboga Fabián Patricio, de la ciudad de Loja, periodo 2021-2022

The work of Curricular Integration entitled: “Financial Analysis of the company ‘ATICO’, of Mr. Cardenas Chiriboga Fabian Patricio, from the city of Loja, period 2021 2022, was carried out with the purpose of evaluating the economic and financial position and to comply with the concise description of the financial situation, for the correct decision making. As a starting point, the owner of the company was asked for the financial statements, which were the object of the study. The vertical analysis was carried out to determine the proportion of each account in the Statement of Financial Position, being the Inventories account the one with the highest percentage with 77.85% in 2021 and 54.94% in 2022, and the Statement of Income with the account Sales of Non-Invoiced Real Estate with a total of 66.49% for 2021 and 81.34% for 2022. In addition, a horizontal analysis was carried out, which allowed us to evaluate the evolution of each account, identifying those with the greatest changes, whether positive or negative. It is important to point out that mathematical methods were used to perform this analysis, which facilitated the identification of the trend or growth throughout the periods. Subsequently, liquidity, activity, indebtedness and profitability indicators were calculated using mathematical formulas, which determined relevant indexes and data for the improvement of the company's operations. The economic results obtained during the periods evaluated were favorable, and the company showed that it had sufficient liquidity to meet its obligations within the established term. A financial analysis report was prepared suggesting that the owner of the company “ÁTICO” maintain adequate liquidity, efficiently manage costs and expenses, and make short-term investments.

• 1. Verfasser: Sánchez Valdez, Romina Nicol (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2024
• Schlagworte: CONTABILIDAD Y AUDITORIA; ANALISIS FINANCIERO; EMPRESA; LOJA
• Online Zugang: https://dspace.unl.edu.ec/jspui/handle/123456789/31600